ordon owns all of the outstanding stock of Crane, Inc. During 2020 Gordon sold all of his stico in Crane which qualified as "Section 1244 stock". The stock had a basis of $140,000 and sold for $30,000. If Gordon files a joint return, how much will be treated as ordinary and capital loss?

$0 ordinary and $110,000 capital loss

$50,000 ordinary and $60,000 capital loss

$100,000 ordinary and $10,000 capital loss

$110,000 and $0 capital loss