Toybox Corporation, an S corporation, uses the calendar year as its tax year. Bert, Abby, and Claytonown 30, 60, and 10shares, respectively, of the Toyboxstock. Clayton's basis for his stock is $ 40 comma 000on January 1 of the current year (assume a non-leap year). On June 30,Abbygifted one-half of her stock to Mario. On November 30, Claytonsold his stock to Mariofor $ 70 comma 000. Toyboxreports the following results for the current year:

Ordinary income	$150,000
Long-term capital loss	8,000
Charitable contributions	13,000

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 input in the cell to the nearest dollar.)

Allocation to Shareholder	Bert	Abby	Clayton	Mario	Total
Ordinary income	45000		15000		150000
Long-term capital loss	4000				8000
Charitable contributions	6500				13000