I think this two questions are same but the calculations are different. Could anyone tell me which one is correct? I advocate Becker's calculation personally. What's your guys opinion?

Becker:

1. A, an individual owned 100% of C, a S corp. At the begining of year, A's basis is 25,000, ordinary income is 1,000 and LT capital loss is 3,000. C distribute 30,000 cash to A, what amount of the 30,000 cash distribution is taxable to A?

The answer is 7,000        30000-(25000+1000-3000)

Gleim:

2. A owned 100% C corp, a S Corp. At the begining of year, A's basis is 20,000. C has ordinary income 5,000 and capital loss of 10,000. A receive cash distribution of 35,000. What is A's gain from the ditribution?

The answer is 10,000        35000-(20000+5000), not deduct the 20,000 capital loss.