Jean is a shareholder in Parrot Corporation, a calendar year S corporation. During the year, Jean's share of the pass-through from Parrot is: Dividend distribution by Parrot $30,000 Long-term capital gain 5,000 Operating loss 20,000 Tax-exempt interest income 10,000 If Jean's basis in the Parrot stock was $100,000 at the beginning of the year, her stock basis at the end of the year is