31. Jennie purchased 50 percent of the shares of SJ Corporation, a calendar year S corporation, for $7,000. She also guaranteed a corporate loan of $6,000. For 2011, SJ Corporation had an operating loss of $22,000. What is the amount of SJ Corporations loss that Jennie may deduct on her individual income tax return for 2011? a. $11,000. b. $10,000. c. $7,000. d. 0