At the end of the year before distributions, Fischer (an S corporation) has an accumulated adjustments account balance of $18,200 and accumulated E&P of $24,000 from a previous year as a C corporation. During the year, Rita (a 40 percent shareholder) received a $24,000 distribution (the remaining shareholders received $36,000 in distributions). (Assume her stock basis is $48,000 after considering her share of Fischer's income for the year but before considering the effects of the distribution. What is her basis in her Fischer's stock at the end of the year? A/