An Electing S Corporation Has a $30,000 Ordinary Loss for the Nonleap

Multiple Choice

An electing S corporation has a $30,000 ordinary loss for the nonleap year. On January 1, Beverly and Sonya own equally all of the S corporation stock. On the 146th day of the year, Beverly gives her one-half of the S corporation stock to her daughter Becky. How much of the $30,000 ordinary loss is allocated to Beverly?

A) $25,000
B) $15,000
C) $6,000
D) $5,959