16. LO.4 Zebra, Inc., a calendar year S corporation, incurred the following items this year. Sammy is a 40% Zebra shareholder throughout the year.

Sales $100,000 Cost of goods sold (40,000)

Depreciation expense (MACRS) (10,000)

Administrative expenses (5,000)

§ 1231 gain 21,000 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 Sammy’s share of Zebra’s nonseparately computed income or loss.

b. Calculate Sammy’s share of Zebra long-term capital gain, if any.

c. Calculate Sammy’s share of charitable contributions, if any.