Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $291,000 NOL for the entire tax year, but only $43,650 of the loss occurs during January-March Assume 365 days in a year. Round per day computations to five decimal places. Round final answers to the nearest dollar Without a short-year election,$ of the loss is allocated to Noelle, and X is allocated to Grayson If the corporation makes the short-year election, Grayson is allocated 247,350 of the loss