A trust provides that all income is payable to W for life, with the remainder to the children. The trustee has the power to invade corpus for the benefit of W. For the current year, the trust received $51,000 of taxable interest; $50,000 of long-term capital gain; and $100,000 of short-term capital loss (both allocable to corpus). $1,000 of deductible commissions are chargeable to income. The trustee distributes $55,000 to W. How much of the short- term capital loss is