Troy is not a very astute investor. He has a knack for investing in losing stocks. in this latest investment move he has realized a loss of about $40,000(original basis of $50,000; current fair market value of 10,000) in high-tech Incorporated. the good news is that unlike prior years he actually has $45,000 of gains that he can use to offset the loss. Troy is considering either selling the high-tech Incorporated stocks with sister louise, or on the stock market. Which should he choose and why? please explain why the IRS may treat the two transactions differently.