Troy is the sole owner of XCEL Corporation $($an S corporation$).$ At the beginning of $2023,$ Troy's basis in his XCEL stock was $$8,000.$ For $2023,$ XCEL reported a $)$ ordinary business loss $($not a passive loss$)$ and $$4,000$ of long$-$term capital gains. Assuming Troy's tax basis and his at$-$risk amount are the same, what is Troy's stock basis at the end of the year and how much of the ordinary business loss is he allowed to deduct in $2023?$