66. A husband and wife purchased Section 1244 (Small Business) stock. Which of the following statements is correct? A. If they incurred a loss on Section 1244 stock, they can deduct the loss as a capital loss rather than as an ordinary loss. B. If the stock becomes worthless, they can claim an ordinary loss limited to $50,000 individually or $100,000 together on a joint return, per year. C. If the loss is $60,000 and they do not have any other losses, they can only deduct $50,000 as ordinary loss on their joint return. D. If they incurred a gain on Section 1244 stock, they should treat it as ordinary gain