Exercise 22-22 (Algorlthmic) (LO.8) Jonas is a 60% owner of Ard, an S corporation. At the beginning or the year, his stock basis is zero. Jonas's basis in a $28,400 loan made to Ard and evidenced by Ard's note has been reduced to $O by prior losses. During the year, Jonas's net shere of Ard's taxable income is $14,200. At the end of the year, Ard makes a $21,300 cash distribution to Jonas. If an amount is zero, enter O" After these transactions, Jonas has a basis of for his stock and a basis of for the debt. In addition, Jonas recognizes a capital gain of