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Siegal Management Corporation has operated as an S corporation for the years 2012, 2013, and 2014. The shareholders of the corporation are Erica and Dina. They each own 200 shares of stock of the corporation, for which each paid $25,000 at the beginning of 2012. The corporation's ordinary income and cash distributions for the three years are as follows. How much do Erica and Dina report as income on their individual income tax returns for 2014? Compute Erica and Dina's stock bases at the end of 2014