Problem 12-23 (LO. 5, 6) Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 40% Zebra shareholder throughout the year. Sales Cost of goods sold $100,000 (40,000) Depreciation expense (MACRS) (10,000) Administrative expenses (5,000) $1231 gain 21,000 Depreciation recapture income 25,000 Short-term capital loss from stock sale (6,000) Long-term capital loss from stock sale (4,000) Long-term capital gain from stock sale Charitable contributions 15,000 (4,500) a. Indicate whether the following items are included in nonseparately computed income. Select "Yes or No", whichever is applicable. Note: Round final value to the nearest whole dollar. Sales Yes Cost of goods sold Yes-> Depreciation expense Yes-> (MACRS) Check My Work