Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 35% Zebra shareholder throughout the year. Sales Cost of goods sold $155,000 (62,000) Depreciation expense (MACRS) (15,500) Administrative expenses (7,750) 1231 gain 21,000 Depreciation recapture income 30,500 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 (4,400) 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 Yes Cost of goods sold Yes Depreciation expense (MACRS) Yes Administrative expenses Yes 1231 gain No Depreciation recapture income Yes Short-term capital loss from stock No sale Long-term capital loss from stock No sale Long-term capital gain from stock No sale Charitable contributions No Calculate Sammy's share of Zebra's nonseparately computed income or loss. His share of the nonseparately computed income is $ 100,250 X