?If the Beginning Balance in OAA Is Zero, and the Following

?If the beginning balance in OAA is zero, and the following transactions occur, what is the ending OAA balance? ? $$\begin{array} { l r } \text { Depreciation recapture income } & \$ 21,000 \\\text { Payroll tax penalty } & 4,200 \\\text { Tax-exempt interest } & 5,700 \\\text { Nontaxable life insurance proceeds } & 3,900 \\\text { Insurance premiums paid (nondeductible) } & 2,900 \\\text { Charitable contributions } & 17,000\end{array}$$

A) ?$1,300.
B) ?$6,700.
C) ?$23,300.
D) ?$27,500.
E) ?None of the above.