Please use Excel and show work.

Mary, Inc. a calendar year S corporation, incurred the following items: a. Calculate Mary Inc.'s nonseparately computed income or loss. b. What would be Pam's share of long-term capital gain if she is a 25% owner of Mary, Inc.? Sales 150,000 Tax exempt interest income 8,000 Depreciation recapture income 14,500 Long-term capital gain 30,000 Cost of goods sold 72,000 Administrative Expense 18,000 Charitable Contributions 8,400 MACRS depreciation expense 7,200