Gene Grams Is a 45% Owner of a Calendar Year

Gene Grams is a 45% owner of a calendar year S corporation during 2014. His beginning stock basis is $230,000, and the S corporation reports the following items.
$\begin{array}{lr}\text { Ordinary income } & \$ 72,000 \\\text { Short-term capital gain } & 16,000 \\\S 1231 \text { loss } & 6,000 \\\text { Tax-exempt interest income } & 5,000 \\\text { Calculate Grams's stock basis at year-end. } &\end{array}$