Kaiwan, Inc., a calendar year S corporation, is partly owned by Sharrod, whose beginning stock basis is $107,500. During the year, Sharrod's share of a Kaiwan long-term capital gain (LTCG) is $16,125, and his share of an ordinary loss is $65,038. Sharrod then receives a $64,500 cash distribution. If an amount is zero, enter "0". a. How much of the loss may Sharrod currently deduct? $X. b. Sharrod's has a suspended loss of $ c. Sharrod's new basis in the Kaiwan stock is $