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Suppose Clampett, Incorporated, terminated in; S election on August 28, 2021. At the end oh'he S corporation's short tax year ending on August 28, J_D_'s stock basis and at risk amounts were both zero [he has never had debt basis), and he had a suspended ioss of $20,950, In 2022, JD, made additional capital contributions of $5,950 on March 15 and $14,850 on September 20. How much loss may JD. deduct in 2022