Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 40% Zebra shareholder throughout the year. Operating income $100,000 Cost of goods sold (40,000) Depreciation expense (MACRS) (10,000) Administrative expenses (5,000) 1231 gain 21,00012-3412-35 Depreciation recapture income $25,000 Short-term capital loss from stock sale (6,000) Long-term capital loss from stock sale (4,000) Long-term capital gain from stock sale 15,000 Charitable contributions (4,500)a. Calculate Sammys share of Zebras nonseparately computed income or loss. b. Calculate Sammys share of any Zebra long-term capital gain.