Robert plans to sell 4,468 shares of Discount Retailer Stock to his daughter Vicki who is employed by Discount Retailer. (The stock was purchased in 2016 for $26.66 per share and is currently trading for $11.25)

Assume that Robert sells the Discount Retailer stock to Vicki for the fair market value as of January 1, 2022, and Vicki resells the Discount Retailer stock at $16.42 per share on December 15, 2022. What amount of Robert's disallowed loss can she use to offset her gain? Enter your answer as a per share number.