The profit and loss statement of Strategy, Inc., an S corporation, shows net profits of $101,000 (book income). The corporation has three equal shareholders. From supplemental data, you obtain the following information about some items that are included in the $101,000.

Selling expenses ............(19,200)

Municipal bond interest income ...... 2,000

Dividends received on Boeing stock ... 8,000

§ 1231 gain .............. 6,000

Depreciation recapture income ..... 13,000

Passive income ........... 3,000

Short-term capital loss ........ (9,000)

Salary paid to owners (each) ......(11,000)

Cost of goods sold ............(81,000)

a. Determine the non separately computed income or loss.

b. What is the portion of ordinary income or loss for Zariat, one of the three shareholders?"