XYZ Corporation (an S corporation) is owned by Jane and Rebecca who are each 50% shareholders. At the beginning of the year, Jane's basis in her XYZ stock was $40,000. XYZ reported the following tax information for 2022. Description Amount Sales revenue $730,000 Cost of goods sold (200,000) Long-term capital again 8,000 Dividend income 5,000 Tax exempt interest 3,000 Salary to owners (120,000) Employee wages (50,000) Depreciation expense-Sec 179 (12,000) Miscellaneous expenses (10,000) Overall net income $354,000 Required: a. What amount of ordinary business income is allocated to Jane? b. What is the amount of each separately stated items allocated to Jane? c. What is Jane's basis in her XYZ corp. stock at the end of the year