Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $273,000 NOL for the entire tax year, but $40,950 of the loss occurs during January-March. Assume 365 days in a year. If required, round your answers to the nearest dollar.

Without a short-year election, $ _________ of the loss is allocated to Noelle, and $ __________ is allocated to Grayson.

If the corporation makes the short-year election, Grayson is allocated $ _______ of the loss.