Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April $1.$ ClockCo reports a $$75,000$ NOL for the entire tax year, but only $$11,250$ 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, how much of the loss is allocated to Noelle and how much is allocated to Grayson?

Noelle's loss allocation: $fill in the blank $1$

$\_\_\_\_\_\_\_\_\_($wrong answer $56,507)$

Grayson's loss allocation: $fill in the blank $2$

$\_\_\_\_\_\_\_\_\_($wrong answer $18,493)$

If the corporation makes the short$-$year election, how much of the loss is allocated to Grayson?

$fill in the blank $3$

$63,750($correct answer$)$