I need help solving the following problem. The answer is C, but I want to see the steps.

On January 1, Billy and Patsy own equally all of the stock of an electing S corporation called Prairie Dirt Delight. The dirt company has a $60,000 loss for the year. On May 26 (the 146th day of the year), Billy makes a bona-fide gift of one-half of his stock (i.e., a 25% interest) to his son. Bob. How much of the $60,000 loss, if any, is allocated to Bob? $6,000 $15,000 $9,000 $8, 333