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

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	(5,500)
Long-term capital loss from stock sale	(4,500)
Long-term capital gain from stock sale	15,000
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 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. His share of the nonseparately computed income is $fill in the blank.

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

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