An electing S corporation has a $30,000 ordinary loss for the nonleap year. On January 1, Beverly and Sonya own equally all of the corporation stock. On the 146th day of the year, Beverly gives her one-half of the corporation stock to her daughter Becky. How much of the $30,000 ordinary loss is allocated to Beverly? O A. $25,000 OB. $15,000 O C. $6,000 OD. $5,959