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) 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 (MACRS) Yes Administrative expenses Yes