(CO 10) Larry and Barry owned equally all of the stock of an S corporation. The corporation has a loss of $100,000 during a non-leap year. Larry sells his one half interest in the S corporation stock to his friend, James, on the 200th day of the year. How much of the loss should be allocated to Larry rounded to the nearest dollar? $27.397 $50,000 $22,603 $54,795