$7.)($There are $2$ correct answers$)$ Prick and Frack each own $50\%$ of the stock in Bey Hall, Inc. an S corporation which began operations in $2016.$ Both paid $$50,000$ for their stock. Frick loaned the corporation $$25,000$ and both shareholders co$-$signed a bank loan for $$100,000.$ If the corporation reports a $$300,000$ loss this year, what losses can the shareholders deduet? They both work full time for the corporation and are at risk for all of their investment and for the loans to the corporation.

a$.$ Both sharcholders can deduct $$100,000$

b$.$ Frick can deduct $$50,000$

c$.$ Frack can deduet $$100,000$

d$.$ Frick can deduct $$125,000$

e$.$ Frack can deduct $$50,000$