Steven Garcia owns 40% of Garcia Corporation, a calendar year-end corporation. His beginning basis in his stock is $31000 and his Schedule K-1 reflected the following items for the current year: Ordinary business loss $25000, Dividend income $4100, Section 1231 gain $5800, Distributions $20000. What is Steven's ending basis in his stock for the current year in Garcia Corporation? How much of Stevens loss is deductible?