Kaiwan, Inc., a calendar year S corporation, is partly owned by Sharrod, whose beginning stock basis is $$45,000.$ During the year, Sharrod's

share of a Kaiwan long$-$term capital gain $($LTCG$)$ is $$6,750,$ and his share of an ordinary loss is $$27,225.$ Sharrod then receives a $$27,000$

cash distribution.

If an amount is zero, enter $"0".$

a$.$ How much of the loss may Sharrod currently deduct? $

b$.$ Sharrod's has a suspended loss of $

c$.$ Sharrod's new basis in the Kaiwan stock is $