Five unrelated individuals plan to invest $150,000 each to form a corporation for purposes of operating a restaurant. All individuals file a joint return with their spouses. Which of the following is a reason for structuring the investment as small business stock under Code Section 1244? A. Loss on the sale of the stock can be treated as an ordinary loss up to $150,000 for each shareholder in any one year. B. Losses incurred by the corporation are deductible by each shareholder up to $50,000 in any one year. C. Loss on the sale of the stock can be treated as an ordinary loss up to $50,000 on each shareholder's joint return in any one year. D. Loss on the sale of the stock can be treated as an ordinary loss up to $100,000 on each shareholder's joint return in any one year