10 pts On January 1. Year 1. C, an individual, paid $30,000 for 7 percent of the stock in D Corp., an S corporation. In November Year 1. he loaned $11.000 to D Corp. in return for a promissory note. D Corp. generated a $750,000 operating loss in Year 1. D Corp. generated $423,000 ordinary business income in Year 2. How much of C's share of this income is included in his Year 2 taxable income