Jonas is a 60% owner of Ard, an S corporation. At the beginning of the year, his stock basis is zero. Jonass basis in a $20,000 loan made to Ard and evidenced by Ards note has been reduced to $0 by prior losses. During the year, Jonass net share of Ards taxable income is $10,000. At the end of the year, Ard makes a $15,000 cash distribution to Jonas. After these transactions, what is Jonass basis in his stock, and what is his basis in the debt? What is Jonass recognized capital gain?