Exercise 22-23 (Algorithmic) (LO. 9) Kaiwan, Inc., a calendar year S corporation, is partly owned by Sharrod, whose beginning stock basis is $90,000. During the year, Sharrod's share of a Kaiwan long-term capital gain (LTCG) is $13,500, and his share of an ordinary loss is $54,450. Sharrod then receives a $54,000 cash distribution. If an amount is zero, enter "0". a. How much of the loss may Sharrod currently deduct? b. Sharrod's has a suspended loss of $ C. Sharrod's new basis in the Kaiwan stock is $