You are given the following facts about a one-shareholder S corporation, and you are asked to prepare the shareholders ending stock basis. Ordinary income $100,000 Payroll tax penalty 2,140 Stock purchases 32,000 Tax-exempt insurance proceeds 50,000 Insurance premiums paid (nondeductible) 2,700 Beginning stock basis 36,800 a. $163,960. b. $181,960. c. $213,960. d. $216,100