During Year 1, Stella was issued 500 shares of qualifying small business stock (Sec. 1244 stock) in exchange for $40,000 cash. On February 5, Year 3, Stella purchased an additional 200 shares of Sec. 1244 stock from a retiring shareholder for $15,000. In Year 4, both investments became worthless. Stella is an unmarried taxpayer. How much can Stella claim as an ordinary loss for Year 4