Cougar, Inc., is a calendar year S corporation. Cougar's Form 1120S shows nonseparately stated ordinary income of $80,000 for the year. Johnny owns 40% of the Cougar stock throughout the year. The following information is obtained from Cougar's corporate records. Tax-exempt interest income Salary paid to Johnny Charitable contributions Dividends received from a non-U.S. corporation Short-term capital loss Depreciation recapture income Refund of prior state income taxes Cost of goods sold $3,000 (52,000) (6,000) 5,000 (6,000) 11,000 5,000 (72,000) (7,000) (18,000) 14,000 (11,000) 32,000 9,000 31,000 20,000 Long-term capital loss Administrative expenses Long-term capital gain Selling expenses Johnny's beginning stock basis Johnny's additional stock purchases Beginning AAA Johnny's loan to corporation a. Compute Cougar's book income or loss. The entity's book is $ b. Compute Johnny's ending stock basis. c. Calculate Cougar's ending AAA balance