If an S corporation's beginning balance in OAA is zero and the following transactions occur, what is the entity's ending OAA balance? Depreciation recapture income $21,000 Payroll tax penalty 4,200 Tax-exempt interest income 5.300 Nontaxable life insurance proceeds 5.100 Life insurance premiums paid (nondeductible) 5.800 O No response is correct. O $ 23,300 O $4.600 $7.600 $27.500