Rogers Inc. is an S corporation and has previous C corporation earnings and profits in the amount of $21,000. At the end of Year 5, Rogers Inc. had an accumulated adjustments account (AAA) balance of $33,000. At the end of the year, Rogers made a distribution to Mary, its only shareholder. The distribution consisted of land with a fair market value (FMV) and adjusted basis of $78,000. Assume Mary's basis in the corporate stock was $48,000 after any Year 5 income items and before any distributions. In the table below, enter the appropriate amounts for each of the questions listed. If the appropriate response is zero, enter a zero (0)