Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $96,000 NOL for the entire tax year, but only $14,400 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

Grayson's loss allocation: $fill in the blank

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