6. Sam, a single taxpayer, acquired stock in a corporation that qualified as a small business corporation under 1244, at a cost of $100,000 three years ago. He sells the stock for $10,000 in the current tax year. a. How will the loss be treated for tax purposes? b. Assume instead that Sam sold the stock to his sister, Kara, a few months after it was acquired for $100,000 (its fair market value). If Kara sells the stock for $60,000 in the current year, how should she treat the loss for tax purposes