23) Darian is a 50% owner of LNS Corporation (a C Corp). In the current year, LNS reported a $200,000 business loss. Darian works full time as an employee for LNS. He has a $40,000 basis and at-risk basis in his LNS stock. Darian reports $20,000 of income from another business activity in which he is a passive investor. How much of LNS Corporation's loss is Darian allowed to deduct this year against his other income? A) $0 B) $20,000 C) $100,000 D) $200,000 shin Darian is not