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Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 35% Zebra shareholder throughout the year. Operating income (sales)

Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 35% Zebra shareholder throughout the year.

Operating income (sales) $145,000
Cost of goods sold (58,000)
Depreciation expense (MACRS) (14,500)
Administrative expenses (7,250)
1231 gain 21,000
Depreciation recapture income 29,500
Short-term capital loss from stock sale (8,500)
Long-term capital loss from stock sale (7,500)
Long-term capital gain from stock sale 21,000
Charitable contributions (4,400)

Sammy's share of Zebra's nonseparately computed income is $.

Calculate Sammy's share of charitable contributions, if any.

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