Opehlia, Inc., a calendar year S corporation, is partly owned by Nat, whose beginning stock basis is $$608,000.$ During the year, Nat's share of a Ophelia's long$-$term capital gain $($LTCG$)$ is $$29,000,$ and his share of an ordinary loss is $$415,000.$ Nat also receives a $$331,000$ cash distribution.