28. Suppose that at the beginning of 2020 Jamaal's basis in his corporation stock was $27,000 and Jamaal has directly loaned the corporation $10,000. During 2020, the corporation reported an $80,000 ordinary business loss and no separately stated items. How much of the ordinary loss is deductible by Jamaal if he owns 50 percent of the corporation? a. $10,000 b. $27,000 c. $37,000 d. $40,000