Problem 22-23 (Algorithmic) (LO. 5, 6) Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 60% Zebra shareholder throughout the year. Sales Cost of goods sold $130,000 (52,000) Depreciation expense (MACRS) (13,000) Administrative expenses (6,500) 1231 gain 21,000 Depreciation recapture income 28,000 Short-term capital loss from stock sale (7,000) Long-term capital loss from stock sale! (6,000) Long-term capital gain from stock sale 18,000 Charitable contributions (3,000) 13 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 V Cost of goods sold Yes Depreciation expense (MACRS) Yes Administrative expenses Yes