Jackson is the sole owner of JJJ Corporation (an S corporation). At the beginning of 2022, Jackson's basis in his JJJ stock was $8,000. For 2022, JJJ reported a ($30,000) ordinary business loss (not a passive loss) and $4,000 of long-term capital gains. Assuming Jackson's tax basis and his at-risk amount are the same, what is Jackson's stock basis at the end of the year and how much of the ordinary business loss is he allowed to deduct in 2022? Jackson is the sole owner of JJJ Corporation (an S corporation). At the beginning of 2022, Jackson's basis in his JJJ stock was $8,000. For 2022, JJJ reported a ($30,000) ordinary business loss (not a passive loss) and $4,000 of long-term capital gains. Assuming Jackson's tax basis and his at-risk amount are the same, what is Jackson's stock basis at the end of the year and how much of the ordinary business loss is he allowed to deduct in 2022?