On January 1, Bobby and Alice Equally Own All of the Stock

Multiple Choice

On January 1, Bobby and Alice equally own all of the stock of an electing S corporation called Prairie Dirt Delight. The entity incurs a $60,000 loss for a nonleap year. On the 200th day of the year (not a leap year) , Bobby sells his one-half of the stock to his son, Saul. How much of the $60,000 loss, if any, is allocated to Bobby?

A) $-0-
B) $13,562
C) $16,438
D) $32,877