please answer the following question for part a, b and c

26 Investment in Subsidiaries. P. a calendar year corporation, acquires all the stock of S corporation for $15,000 on January 1, 2019. At the time of the purchase, S has accumulated E&P of $3,000. For 2019 S had earnings of $4.000 and made distri butions of $2,500 on April 1 and October 1, 2019. a. What is P's basis in S as of December 31, 2019? Assume the same facts above but that S acquires T Corporation on July 1, 2020. for $8,000. T has no prior E&P but earns $3,000 for the entire year of 2020. What is S's basis in Tif half the earnings are attributable to the consol idated return period? c. Assume the same facts as (b). What is P's basis in S as of December 31, 2020, if Searns $2.300 and makes no distributions during the year