13. Section 1244 Stock. (Obj. 2) a. Hale sells 1,000 shares of his Section 1244 stock (small business corporation stock) at a loss of $200,000. If Hale and his wife file a joint return, how will this loss be treated on the tax return? b. If Hale were single, how would he treat the loss on his tax return? C. How might Hale have better planned for the sale of his Section 1244 stock