44. Compute the taxpayer's losses for the following situations.

a. Arthur Angler, single, acquires 500 shares of Section 1244 stock in 2017 for $100,000 and sells all of it for $40,000 in 2020. How is the loss treated by Arthur?

b. Assume in the preceding part that Arthur made an additional capital contribution of $50,000 in 2018 and then sold all of the stock for $90,000 in 2020. How is the loss treated by Arthur?