Sunnyside Corporation, an S corporation, uses the calendar year as its tax year. Ben, Allison, and Christian own $40,30,$ and $30$ shares, respectively, of the Sunnyside stock. Christian's basis for his

stock is $$25,000$ on January $1$ of the current year $($assume a non$-$leap year$).$ On June $30,$ Allison gifted one$-$half of her stock to Malcolm. On November $30,$ Christian sold his stock to Malcolm for

$$80,000.$ Sunnyside reports the following results for the current year:

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Requirement a$.$ What amount of income, loss, or deduction do the four shareholders report $($assuming the corporation makes no special allocation election$)?($Enter all amounts as positive numbers. Use

a $365-$day year for computations. Do not round intermediary calculations. Only round the amount you enter into the input field to the nearest dollar.$)$