Given the following information, what is the ending balance for OAA at line 8 of Schedule M-2(F1120S)? Beginning balance of AAA: 12,000 Ordinary income: 32,000 Tax-exempt income: 6,000 Employee life insurance proceeds: 5,000 Payroll penalty expense: 8,200 Charitable contributions: 4,000 Unreasonable compensation: 5,000 Premiums on life insurance: 900 Distributions to shareholders: 28,000 $10,100 O $8,900 -$1,200