On january 1, 2022, Brown and Falls own equally (fifty percent (5096)) of the stock of Phillips Corporation, an 5 Corporation, Phillips corporation has a 560,000 operating Loss for the year of 2022, On the 219th day of the year of 2022, Brown sells her one half (1/2) of the stock of Phillips Corporation to her daughter, Daniets. How much of the $60,000 Operating Loss is allocated to fallsz (Uuing the Per Day Method (Pro-Rata Method)). (The year 2022 is not a Leap Year). $30,000