What is it called when the shareholder's holding period in the stock that they received from the corporation, is added to the holding period that they had in the assets transferred pursuant to the Section 3512 a. dissolution O b. attached c. tacking d. attachment e, holding period What code section allows for an amount invested in a small business to be treated as ordinary loss rather than a capital loss? O a. 81442 O b. 81310 c. 5357 O d. 9351 e. $1244