Suppose Able, Incorporated, terminated its S election on August 28, 2020. At the end of the S corporation's short tax year ending on August 28, John Denver ( the only shareholder's stock basis and at-risk amounts were both zero as he has never had debt basis), and he had a suspended loss of $20,000. In 2021, John made additional capital contributions of $5,000 on March 15 and $12,000 on September 20. How much loss may John. deduct in 2021?