Rink, Inc., was an S corporation for 90 days during 20X7 and a C corporation for the remainder of 20X1. The loss that the corporation incurred during 20X1 was $50,000. The amount of the loss that must be allocated to the S corporation using the pro rata basis is which of the following? (Assume a 365-day year and use whole numbers.) A, $0 B. $12,329 o C $37,671 D. $50,000