Exercise 22-18 (Algorithmic) (LO. 6) Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $162,000 NOL for the entire tax year, but only $24,300 of the loss occurs during January-March Assume 365 days in a year. Round per day computations to five decimal places. Round final answers to the nearest dollar. Without a short-year election, If the corporation makes the short-year election, Grayson is allocated of the loss is allocated to Noelle, and $ is allocated to Grayson. of the loss