please show workings and explanation

1. You are given the following facts about a 50% owner of an S corporation Compute her ending stock basis. Increase in AAA $32,000 Increase in OAA 6,300 Payroll tax penalty 2,140 Owner's beginning stock basis 39,800 Tax-exempt interest income 4,800 Insurance premiums paid (nondeductible) 2,700 Owner's additional stock purchases 22,000 Owner's 20% QBI deduction 21,000 a. $80,950. b. $85,750. c. $100,100. d. $106,225