Norman Corporation, a calendar years Corporation, has an Operating Loss of $$200,000$ and a Long Term Capital Loss of $$50,000$ for the year of $2024$ Manica, an individual owns forty percent $(30\%$ of the stock of Norman Corporation and has a $27,000$ basis in her stock at the beginning of the year of $2024.$ What amount of the Long Term Capital loss can Monica deduct on her personal Federal income Tax Return $($Form $1040)$ for the year of $2024?$ a$.$ $$20,000,$ b$.15,000$ c$.21,600$ d$.5,400$