< Becker CPA Review 15-11 As of January 1, Year 6, Kane owned all the 100 issued shares of Manning Corp., a calendar year S corporation. On the 41st day of Year 6, Kane sold 25 of the Manning shares to Rodgers. For the year ended December 31, Year 6 (a 365-day calendar year), Manning had $73,000 in nonseparately stated income and made no distributions to its shareholders. What amount of nonseparately stated income from Manning should be reported on Kane's Year 6 tax return? a. $56,750 b. $54,750 c. $16,250 d. $0