Please help me with this problem. The other several versions on Chegg Website aren't correct. Thank you.

The profit and loss statement of Kitsch Ltd., an S corporation, shows $315,000 book income. Kitsch is owned equally by four shareholders. From supplemental data, you obtain the following information about items that are included in book income. Selling expenses ($63,000) Tax-exempt interest income 9,450 Dividends received 28,350 1231 gain 22,050 Depreciation recapture income 31,500 Net income from passive real estate rentals 15,750 Long-term capital loss (18,900) Salary paid to owners (each) (37,800) Cost of goods sold (283,500)

a. The entity's nonseparately stated computed income is $.

b. The portion of nonseparately stated income or loss for James Billings, one of the the Kitsch shareholders, is $.

c. What is James Billings' share of tax-exempt interest income, if any? Round your answer to the nearest dollar. $

d. Is the income taxable to him this year? not taxable