Maul, Inc., a calendar year S corporation, incurred the following items.

Tax-exempt interest income	$7,000
Sales	140,000
Depreciation recapture income	12,000
Long-term capital gain	20,000
1231 gain	7,000
Cost of goods sold	(42,000)
Administrative expenses	(15,000)
Depreciation expense (MACRS)	(17,000)
Charitable contribution	(7,000)

a. Which items are used to compute nonseparately stated income or loss? Select "Yes or No", whichever is applicable.

Tax-exempt interest income	Select Yes No
Sales	Select Yes No
Depreciation recapture income	Select Yes No
Long-term capital gain	Select Yes No
1231 gain	Select Yes No
Cost of goods sold	Select Yes No
Administrative expenses	Select Yes No
Depreciation expense (MACRS)	Select Yes No
Charitable contribution	Select Yes No

Maul's nonseparately computed income is $.

b. Carls share of Mauls long-termcapital gain, a 40% shareholder, is $.