S Corporation generates a net loss of $$100,000$ in the current year. Karissa is a $100\%$ owner of S Corporation. Assume the S Corporation is a passive activity for Karissa and she does not own any other passive activities. Also, assume that Karissa$$s stock basis in S corporation is $$50,000$ and her at$-$risk basis in S Corporation is $$40,000.$ Based on this information, how much of the $$100,000$ loss will Karissa actually be able to deduct on her personal return.