XYZ Corp.(an S Corp) is owned by Jane and Rebecca who each 50% shareholders. At the beginning of the year, Jane's basis in her XYZ stock was 40,000. XYZ reported the following information for 2010: Sales revenue: 730,000, COGS (200,000), Long-term capital gain 8,000, Dividend income 5,000, tax-exempt interest 3,000, salary of owners (120,000), employees wages (50,000), depreciation expense (12,000), miscellaneous exp. (10,000), overall net inc. 354,000

What amount of ordinary business income is allocated to Jane? What is the amount and character of seperately stated items allocated to Jane?