1. Rosanna, a single taxpayer, owns 2,000 shares of qualifying small business stock that she purchased for $225,000. During the current year, she sells 800 of the shares for $30,000. If this is the only capital asset transaction for the current year, what can Rosanna deduct as an ordinary loss and capital loss?

   Ordinary loss Capital loss

   	a.	$58,000 $- 0 -
   	b.	$50,000 $10,000
   	c.	$- 0 - $60,000
   	d.	$50,000 $3,000
   	e.	$- 0 - $3,000