Chandra was the sole shareholder of Pet Emporium that was originally formed as an S corporation. When Pet Emporium terminated its S election on August 31,2016 Chandra had a stock basis and an at-risk amount of zero. Chandra also had a suspended loss from Pet Emporium of $10,800. What amount of the suspended loss is Chandra allowed to deduct, and what is her basis in her Pet Emporium stock at the end of the post-termination transition period under the following alternative scenarios (assume Pet Emporium files for an extension to file its tax returns)?

a. Chandra makes capital contributions of $9,000 on August 30, 2017, and $6,160 onSeptember 14, 2017.

b. Chandra makes capital contributions of $6,800 on September 1, 2017, and $6,800 onSeptember 30, 2017

c. Chandra makes a capital contribution of $13,600 on August 31, 2017

d.. Chandra makes a capital contribution of $13,600 on October 1, 2017