Jorge Calahan has S corporation stock with an adjusted basis of $$5,000$ and he has a $$4,000$ loan to the corporation that was still outstanding. His pro rata share of business income for the year is $$1,000,$ and his pro rata share of the corporation's separately stated items of loss and deduction is $$6,000.$ At the end of the year the corporation distributed $$6,000$ to Jorge. How much of the $$6,000$ of separately stated items of loss and deduction may Jorge deduct? a$.$ $$0$ b$.$ $$4,000$ c$.$ $$5,000$ d$.$ $$6,000$