As of January $1$ of this year, Colin owned $500$ shares of the $1,000$ shares outstanding of a calendar$-$year S corporation, Baker Corporation. On March $8,$ the $67$th day of this year, Colin sold $100$ shares to Ronaldo. Baker reported $$188,000$ in ordinary business loss for the entire year to the shareholders and made no distributions. What amount of loss should the S corporation report to Colin on his Schedule K$-1?$