The following facts will remain the same for all problems they are used on$.$

An S$-$Corporation has beginning balances in AAA of $$300,000,$ E&P of $$200,000,$ and OAA of $$100,000.$

Sally has a beginning balance in her Stock Basis of $$400,000.$

Sally makes $$10,000$ contribution for additional stock during the current year.

Corporation has a $$200,000$ net loss comprised of the following:

$-$ Loss of $$230,000$ is from a Nonseparately Computed Items and

$-$ Gain of $$30,000$ is from Seperately Stated Tax$-$Exempt Income

If the corporation distributes $$450,000$ to its Sole Shareholder during the current year, how much of the $$230,000$ loss does Sally recognize in the current year? $[$write losses as a negative number $($e$.$g$.,-10)]$