On January 1, 2021, Byrd and Gates own equally (fifty percent (50%)) of the stock of Boudreaux Corporation, an S Corporation. Boudreaux Corporation has a $60,000 Operating Loss for the year of 2021. On the 219th day of the year of 2021. Byrd sells her one-half (1/2) of the stock of Boudreaux Corporation to her daughter, Mitchell How much of the $60,000 Operating Loss is allocated to Mitchell? (Using the Per Day Method (Pro-Rata Method)). (The year 2021 is not a Leap Year). O $12,000 $30,000 -0 $18,000