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On January 1 , Bobby and Alice equally own all of the stock of an electing S corporation called BA Delight. The entity incurs a

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On January 1, Bobby and Alice equally own all of the stock of an electing S corporation called BA Delight. The entity incurs a $60,000 loss for a nonleap year. On the 200th day of the year (not a leap year), Bobby sells his one-half of the stock to his son, Saul. How is the $60,000 loss allocated?
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