On January 1, 2021, Deborah and Blanton own equally fifty percent (50%) of the stock of Phillips Corporation, an S Corporation. Phillips Corporation has a $60,000 Operating Loss for the year of 2021. On the 219th day of the year of 2021, Deborah sells her one-half (1/2) of the stock of Phillips Corporation to her daughter, Johnella. How much of the $60,000 Operating Loss is allocated to Deborah7 (Using the Per Day Method (Pro-Rata Method)) (The year 2021 is not a Leap Year) $60,000 $30,000 518,000 OSO