Rosanna, a Single Taxpayer, Owns 2,000 Shares of Qualifying Small

Multiple Choice

Rosanna, a single taxpayer, owns 2,000 shares of qualifying small business stock that she purchased for $225,000. During the current year, she sells 800 of the shares for $30,000. If this is the only stock Rosanna sells during the year, what can she deduct as an ordinary and capital loss?
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Ordinary loss Capital loss

A) $58,000 $- 0 -
B) $50,000 $3,000
C) $50,000 $10,000
D) $- 0 - $3,000
E) $- 0 - $60,000