If the beginning balance in OAA is zero and the following transactions occur, what is the ending OAA balance? Depreciation recapture income $21,000 Payroll tax penalty 4,200 Tax-exempt interest 5,700 Nontaxable life insurance proceeds 3.900 Insurance premiums paid (nondeductible) 2.900 Charitable contributions 17.000 O $1.300. O $6.700. O No response is correct. $23.300. $27.500