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, Jonas has a basis of $_________for his stock and a basis of $_________for the debt. In addition, Jonas's recognizes a capital gain of $_________.

The answer is NOT: ($15,000, $5,000, $10,000) or ($5,000, $???, $0)