Zebra, Inc., a calendar years corporation, incurred the following items this year. Sammy is a 30% Zebra shareholder throughout the year. Sales Cost of goods sold Depreciation expense (MACRS) $215,000 (86,000) (21,500) (10,750) 21,000 36,500 Administrative expenses $1231 gain Depreciation recapture income (6,500) Short-term capital loss from stock sale Long-term capital loss from stock sale Long-term capital gain from stock sale Charitable contributions (5,500) 17,000 (5,200) 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 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 $ b. Calculate Sammy's share of Zebra long-term capital gain, if any. $ 8,500 c. Calculate Sammy's share of charitable contributions, if any. 2,600