Anna is a 20% shareholder in an S corporation. Anna acquired her interest on January 1 of the current year by investing $10,000 for 20% of the corporations stock. In March, the corporation took out a bank loan for $100,000. The corporation reported a net loss for the current year of $200,000. How much of this loss can Anna deduct on her current years tax return?

$40,000

$30,000

$20,000

$10,000