Juan sold IBM stock to Richard for a $ 10,000 loss. Richard is the husband of Juan’s sister, Carla. How much of the loss can Juan deduct in the current year if Juan’s taxable income is $ 55,000 and he has no other capital transactions? In answering this case, use an online tax service with only the Internal Revenue Code database selected. State your keywords and which online tax service you used to arrive at your answer.