The next two questions relate to the following information: Athena is the sole shareholder of Parthenon, Inc., an S Corporation. Parthenon has beginning AAA as of 1/1/98 of $25,000, beginning AE&P of $50,000, and OAA of $5,000. Athena has a beginning adjusted basis in her stock of $25,000. During 1998, Parthenon had ($50,000) in ordinary losses, $20,000 in capital gains, and distributed $55,000 to Athena on 12/31/98. In addition, Parthenon had (20,000) in negative timing differences. $15,000 in positive timing differences and 30,000 in permanent differences. | How much of the $55,000 is taxable to Athena?