QUESTION 40 A married taxpayer sells 5,000 shares of Section 1244 stock ("small business corporation" stock) at a loss of $150,000. How will this loss be treated on a joint return? O $150,000 ordinary loss S150,000 capital loss $50,000 ordinary loss and $100,000 capital loss $100,000 ordinary loss and $50,000 capital loss None of the above