Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 45% Zebra shareholder throughout the year.

Sales	$160,000
Cost of goods sold	(64,000)
Depreciation expense (MACRS)	(16,000)
Administrative expenses	(8,000)
1231 gain	21,000
Depreciation recapture income	31,000
Short-term capital loss from stock sale	(10,000)
Long-term capital loss from stock sale	(9,000)
Long-term capital gain from stock sale	24,000
Charitable contributions	(4,800)

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 sale	No
Long-term capital loss from stock sale	No
Long-term capital gain from stock sale	No
Charitable contributions	No

Calculate Sammy's share of Zebra's nonseparately computed income or loss. a. His share of the nonseparately computed income is $fill in the blank 4ad5d8f63036f7f_12.

b. Calculate Sammy's share of any Zebra long-term capital gain, if any. $fill in the blank ae6ef5fddfd7003_1

c. Calculate Sammy's share of charitable contributions, if any. $fill in the blank b33ce6fc800305a_1