Noelle, the owner of all of the shares of ClockCo, an s corporation, transfers her stock to Grayson on April 1. ClockCo reports a $120,000 NOL for the entire tax year, but only $18,000 of the loss occurs during January-March. Assume 365 days in a year. Round per day computations to five decimal places. Round final answers to the nearest dollar Without a short-year election, $ x of the loss is allocated to Noelle, and $ x is allocated to Grayson. If the corporation makes the short-year election, Grayson is allocated $ x of the loss