XYZ, Inc. terminated its Selection on November 30, 2020. At the end of the S Corporation's short tax year, Donald's stock basis was $0 and he had a suspended loss associated with XYZ of $100,000. In 2021, Donald made additional capital contributions to XYZ of $25,000 on February 1st and $60,000 on September 30th. How much of his suspended loss may Donald deduct in 2021