If the beginning balance in OAA is $ 3,900, and the following transactions occur, what is the ending OAA balance?
Depreciation recapture ........... $ 21,000
Payroll tax penalty ............ $ 4,200
Tax-exempt interest ............. $ 5,300
Nontaxable life insurance proceeds ........ $ 50,000
Insurance premiums paid (nondeductible) .... $ 2,800