In 2009, Samantha loaned her friend Lo Ping $15,000. The loan required Lo Ping to pay interest at 8% per year and to pay back the $15,000 loan principal on July 31, 2011. Lo Ping used the loan to start a clothing store. Lo Ping paid Samantha interest on the loan in 2009 and 2010. Although her store appeared to be very successful, her accountant continued to inform her that her business was barely making a profit because of its ‘‘high cost structure.’’ In early 2011, Lo Ping became suspicious of her accountant’s claims and hired a local CPA firm to examine her accounting records. The CPA firm discovered that Lo Ping’s accountant had embezzled $30,000. As a result, Lo Ping had to file for bankruptcy. It is estimated that Samantha will receive 30% of the amount she loaned Lo Ping and that the bankruptcy proceedings will conclude in either December 2011 or January 2012. Samantha also is considering whether to sell 200 shares of stock in late 2011 or early 2012. The shares are expected to generate a $2,500 loss. This is the only sale of stock Samantha anticipates making. Explain to Samantha why it is important to determine the date that the bankruptcy proceedings will be concluded before selling her 200 shares of stock