Assume a shareholder of an S corporation has basis in their stock of zero as of the beginning of 2021, and has made a loan of 100,000 to the corporation. Assume the shareholder's share of income or loss is as follows: 2021: Loss of (70,000) 2022: Income of 100,000 WHAT IS THE SHAREHOLDER'S BASIS IN THE STOCK AT THE END OF 2022? WHAT IS THE SHAREHOLDER'S BASIS IN THE LOAN AT THE END OF 2022?