Ralph and Yolanda purchased 20% of the initial offering of Major Corporation common stock for $150,000. Major Corporation is a qualifying small business corporation and the stock qualifies as Sec. 1244 stock. Ten months later, Major Corporation files for bankruptcy and the shareholders are notified that the stock is worthless. Ralph and Yolanda, who are married and file a joint return, have a? A) $150,000 ordinary loss. B) $150,000 capital loss. C) $100,000 ordinary loss; $50,000 capital loss. D) $100,000 ordinary loss; $50,000 ordinary loss carry forward