Teddy is a 70% shareholder of Boats Inc., a calendar year S-corporation. During the year Boats Inc. had the following items: . Sales Depreciation recapture income Short-term capital gain COGS Municipal bond interest income Administrative expenses Depreciation expense Charitable contributions $230,000 $8,000 $20,000 ($67,000) $6,000 ($14,000) ($30,000) ($5,000) . O Teddy's stock basis at the beginning of the year was $60,000. On February 14, 2021 Teddy purchased an additional $250,000 of Boats Inc. stock. On December 31, 2021 Boats Inc. makes a cash distribution to Teddy of $120,000. Boats Inc. incurred $2,500 of non-deductible epxneses (penalties) in 2021. Boats Inc. has no AEP. a. What is Boats Inc.'s non-separately stated income? b. What is Boats Inc.'s separately stated income? c. What is Teddy's ending stock basis in Boats Inc