Jonas is a 60% owner of Ard, an S corporation. At the beginning of the year, his stock basis is zero. Jonas's basis in a $44,400 loan made to Ard and evidenced by Ard's note has been reduced to $0 by prior losses. During the year, Jonas's net share of Ard's taxable income is $22,200. At the end of the year, Ard makes a $33,300 cash distribution to Jonas. If an amount is zero, enter "O" After these transactions, Jonas has a basis of $ for his stock and a basis of $ for the debt. In addition, Jonas recognizes of $