Christina, who is single, purchased 460 shares of Apple Incorporated stock several years ago for $20,240. During her year-end tax planning, she decided to sell 230 shares of Apple for $8,970 on December 30. However, two weeks later, Apple introduced its latest iPhone, and she decided that she should buy the 230 shares (cost of $9,430) of Apple back before prices skyrocket. (Leave no answers blank. Enter zero if applicable.)

b. Assume the same facts, except that Christina repurchased only 115 shares for $4,715. What is Christinas deductible loss on the sale of 230 shares? What is her basis in the 115 new shares?