24. You own 50% of Blaster, Inc., an S Corporation, filing returns on a calendar year basis. For the current tax year, the corporation has an operating loss of $13,000 and separately stated tax-exempt income of $10,000. Your basis on January 1 is $2,000. What is your basis on December 31 ? - $0 - $(1,000) - $500 - None of the above