A married taxpayer sells 5,000 shares of Section 1244 stock ("small business corporation" stock) at a loss of $150,000. How will this loss be treated on a joint return?

Question 10 options:

1)	$150,000 ordinary loss

2)	$150,000 capital loss

3)	$50,000 ordinary loss and $100,000 capital loss

4)	$100,000 ordinary loss and $50,000 capital loss

5)	None of the above