Maui Corporation $($an S corporation$)$ reported a $$72,000$ ordinary loss during $2023.$ At the beginning of $2023,$ Elvis and Frank equally owned all of Maui's stock. On July $1,2023,$ Frank gave one$-$fourth of his stock to his son, George. What amount of the $2023$ loss is allocated to George?

$$4,512$

$$S^m$

$$18,000$

$$9,000$