Rescue, a calendar year S corporation, distributes $$35,000$ cash to its sole shareholder, Stormy, on December $31,2023.$ On January $01,2023,$ Stormy's basis in her S corporation stock was $$33,500.$ Rescue's AAA balance at the beginning of the year $($Jan$.01)$ was $$27,500.$ Rescue's records reflect the following information for the year $(2023)$: