Zebra, Inc., a cafendar year 5 corporation, incurred the following items this year. Sammy is a 40% Zebra shareholder throughout the year \begin{tabular}{|lr|} \hline Sales: & $115,000 \\ Cost of goods sold & (46,000) \\ Depreciation expense (MACRS) & (11,500) \\ Administrative expenses & (5,750) \\ \$1231 gain & 21,000 \\ Depreciation recapture income & 26,500 \\ Short-term capital loss from stock sale & (10,500) \\ Long-term capital loss from stock sale & (9,500) \\ Long-term capital gain from stock sale & 25,000 \\ Charitable contributions & (3,800) \\ \hline \end{tabular} a. Indicate whether the following items are included in nonseparately computed income, Select "Yes or No", whichever is applicable. Note: Round final value to the nearest whole dollar. Calculate Sammy's share of Zebra's nonseparately computed income or loss. His share of the nonseparately computed is 4 b. Calculate Sammy's share of any Zebra long-term capital gain, if any. c. Calculate Sammy's share of charitable contributions, if any