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 $118,000 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 $59,000. At the end of the year, Ard makes a $88,500 cash distribution to Jonas. After these transactions, what is Jonas's basis in his stock, and what is his basis in the debt? What is Jonas's recognized capital gain? If an amount is zero, enter " 0 ". Jonas has a basis of $ for his stock and a basis of $ for the debt. In addition, Jonas recognizes of $