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. Maul's nonseparately computed income is $_______.

b. The share of the long-term capital gain for Carl, a 40% owner, is $______.