15. Bill and Guilda each own 50 percent of the stock of Radiata Corporation, an S corporation. Guilda's basis in her stock is $21,000. On May 26, 2022, Bill sells his stock, with a basis of $40,000, to Loraine for $50,000. For the 2022 tax year, Radiata Corporation has a loss of $104,000. a. Calculate the amount of the corporation's loss that may be deducted by Bill on his 2022 tax return. b. Calculate the amount of the corporation's loss that may be deducted by Guilda on her 2022 tax return. c. Calculate the amount of the corporation's loss that may be deducted by Loraine on her 2022 tax return.