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