Jessica is a one-third owner in Bikes-R-Us, an S corporation that experienced a $46,500 loss this year (year 1). Assume her stock basis is $10,600 at the beginning of the year and that at the beginning of year 1 Jessica loaned Bikes-R-Us $3,150. In year 2, Bikes-R-Us reported ordinary income of $12,300. What amount is Jessica allowed to deduct in year 1 and year 2? What are her stock and debt bases in the corporation at the end of year 1? What are her stock and debt bases in the corporation at the end of year 2?