13 On January 1, Year 1, Acme, Inc., a calendar-year 5 corporation, was owned by four individuals as follows: John, 50%; Bob, 25%; Dave, 20%; and Tom, 5%. On March 31, Year 1, John sold his shares to Bob. On the same day, Dave sold his shares to Tom. For the tax year ending December 31, Year 1, Acme realized an operating loss of $100,000. Assuming that all four had sufficient basis in their stock, calculate each shareholder's recognizable loss for the Year 1 tax year. To assist in the calculation, assume a 360-day calendar year, with 30 days in each month. O John, $50,000; Bob, $25,000; Dave, $20,000; and Tom, $5,000. O John, $12,500; Bob, $56,200; Dave, $5,000; and Tom, $18,750. O John, $0; Bob, $75,000; Dave, $0; and Tom, $25,000. O John, $12,500; Bob, $62,500; Dave, $5,000; and Tom, $20,000.