Suppose Clampett, Incorporated, terminated its S election on August 28, 2022. At the end of the S corporation's short tax year ending on August 28, J.D.'s stock basis and at-risk amounts were both zero (he has never had debt basis), and he had a suspended loss of $20,400. In 2023, J.D. made additional capital contributions of $5,400 on March 15 and $13,200 on September 20. How much loss may J.D. deduct in 2023?