12) Wren Corporation, in the business of making subprime loans, has for many years made loans (4pts) to Lark Corporation. Unfortunately, these all become worthless in the current year, given the economic fallout from the pandemic. Wren Corporation is not permitted a deduction for the loans. The loans provide Wren Corporation with a business bad debt deduction. The loans result in a nonbusiness bad debt deduction to Wren Corporation Wren claims a capital loss due to the uncollectible loans