Holbrook, a calendar year S corporation, distributes $163,000 cash to its only shareholder, Cody, on December 31. Cody's basis in his stock is $195,600, Holbrook's AAA balance is $73,350, and Holbrook has $24,450 AEP before the distribution. According to the distribution ordering rules, complete the chart below to indicate how much of the $163,000 is from AAA and AEP as well as how Cody's stock basis is affected.

If an amount is zero, enter "0".

	Basis in Stock	Distribution from Account	Effect on Stock Basis
Beginning stock basis	$195,600
From AAA account
From AEP account
From Cody's stock basis
Ending stock basis