Apmaht not-for-pr CampeWhtney shared folder DIRECTV Now Abigail, Bobby, and Claudia are equal owners in L after, an S corporation that was a C corporation several years ago. Whie Abigall and Consider the following Bobby actively participate in running the company Information for 2017 . As of January1 2017 Abigail, Bobby, and Claudia each have a basis in Lafter stock of $15,000 and a debt basis of SO. On January 1 a, Bobby, and Cleudia each have a ba the at-risk amount for each shareholder the stock basis is also Claudia also are passive owners in Aggressive LLC, which allocated business income of $14,000 to each of them in 2017. Neither has any other source of passive income (besides Lafter, for Claudial On March 31, 2017, Abigall lends $5,000 of her own money to Later , 2017, Bobby takes out a $10,000 loan to make a $10,000 contribution to Anticipating the need for basis to deduct a loss, on April 4 Lafter. Bobby uses his automobile ($12.000 fair market value) as the sole collateral for his loan (nonrecourse) Letter has an accumulated adjustments account balance of $45.000 as of J Lafter has C corporation earnings and profits of $15,000 as of January 1, 2017 During 2017, Latter reports a business loss of $75,000, computed as follows anuary 1, 2017 96,809 (85,e00) Cost of goods sold Salary to Abiges Salary to Boby Business (oss) 40,000 Lener also reported $12,000 of tax-exempt interest income. .During 2018. Lafher made several changes to its business approach and reported $18.000 of business income, computed as follow Cost of oods salery to big 120.001- Lefter aiso reported a long-serm capital gein of $24,000 in 2011 e Later made a cesh distrbution on July 1, 2018, of $20000 to each shareholder Do not round your intermedlate ealculations. Round your tinal answer to the nearest whole dolilar amount a-1. What amount of Lehwr's 2017 business loss of $75.000 are Abigai, Bobby, and Claudia alowed to deduct on their individual tas