At the beginning of the year, Ann and Becky own equally all of the stock of Whitman, Inc., an S corporation. Whitman generates a $120,000 loss for the year (which is not a leap year). On the 189th day of the year, Ann sells her half of her Whitman stock to her son, Scott. Becky's stock basis is $41,300.

Complete the statements below that outlines how much of the loss, if any, belongs to Scott.

Note the following: (1) In your computations, round any fractions to four decimal places and then (2) round the final answer to the nearest dollar.

The Whitman loss belonging to Ann is $