17. What section and subsection of the Internal Revenue Code sets forth the limitation on the deduction of S corporation losses by a shareholder? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields. Choose a title from the list. Select a title from the dropdown list below. $ Examples of correctly formatted IRC responses are IRC$1(a), IRC$12(a), IRC$12A(a), IRC$12AA(a), IRCR123(a), IRCR123A(a), IRCR1234(a), IRCR1234A(a), and IRCR1234A-5(a)