Noelle, the owner of all of the shares of ClockCo, an S corporation, transfers her stock to Grayson on April 1. ClockCo reports a $165,000 NOL for the entire tax year, but only $24,750 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: $ Grayson's loss allocation: 8,250 X If the corporation makes the short-year election, how much of the loss is allocated to Grayson?