A calendar year C corporation reports a $41,000 NOL in 2022, but it elects S status for 2023 and generates an NOL of $30,000 in that year. At all times during 2023, the stock of the corporation was owned by the same 10 shareholders, each of whom owned 10% of the stock. Kay, one of the 10 shareholders, holds an S stock basis of $2,300 at the beginning of 2023. how much of te 2023 loss if any:

0

7100

2300

3000