XYZ Corporation (an S corporation) is owned by Jane and Rebecca, who are each 50 percent shareholders. At the beginning of the year, Jane's basis in her XYZ stock was $44,000. XYZ reported the following tax information for 2020.

Description	Amount
Sales revenue	$ 726,000
Cost of goods sold	(204,000)
Long-term capital gain	12,000
Dividend income	11,000
Tax-exempt interest	7,000
Salary to owners	(124,000)
Employee wages	(54,000)
Depreciation expenses	(11,600)
Miscellaneous expenses	(11,000)
Overall net income	$ 351,400

Required: a. What amount of ordinary business income is allocated to Jane?

b. What is the amount and character of separately stated items allocated to Jane?

c. What is Jane's basis in her XYZ Corporation stock at the end of the year?