Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a $55\%$ Zebra shareholder throughout the year.

Sales $$190,000$

Cost of goods sold $(76,000)$

Depreciation expense $($MACRS$)(19,000)$

Administrative expenses $(9,500)$

$1231$ gain $21,000$

Depreciation recapture income $34,000$

Short$-$term capital loss from stock sale $(11,000)$

Long$-$term capital loss from stock sale $(10,000)$

Long$-$term capital gain from stock sale $26,000$

Charitable contributions $(4,800)$

Question Content Area

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.

Sales

Cost of goods sold

Depreciation expense $($MACRS$)$

Administrative expenses

$1231$ gain

Depreciation recapture income

Short$-$term capital loss from stock sale

Long$-$term capital loss from stock sale

Long$-$term capital gain from stock sale

Charitable contributions

Calculate Sammy's share of Zebra's nonseparately computed income or loss.

His share of the nonseparately computed

is $fill in the blank $01$e$919021$fa$9$ff$8\_12$