) Clooney Corporation, not a dealer in securities, realizes taxable income of $70,000 from the operation of its business. Additionally, in the same year, Clooney realizes a long-term capital loss of $15,000 from the sale of marketable securities. If the 4corporation realizes no other capital gains or losses, what is the proper treatment for the $15,000 long-term capital loss on the tax return? What would happen if Clooney was a dealer of security