23. An electing S corporation has a $30,000 ordinary loss in 2016. On January 1, Beverly and Sonya own 50% of the S corporation stock. Half way through the year, Beverly gives her S corporation stock to her daughter Becky. How much of the $30,000 ordinary loss is allocated to Beverly? a. $25,000 b. $15,000 c. $7,500 d. $6,000