Sonya, who is single, owns 20,000 shares of Malthouse Corporation stock. She acquired the stock in 2013 for $75,000. On August 12, 2017, Sonya's father tells her of a rumor that Malthouse will file for bankruptcy within the next week. The next day, Sonya sells all her shares of Malthouse for $20,000.
a. How much of the loss can she deduct?
b. Assume the same facts, except that the stock is qualifying small-business stock. How much of the loss can she deduct?
c. Assume the same facts as in part a, except that Sonya is married. How much of the loss can she deduct?