55. Jessica is a one-third owner in Bikes-R-Us, an S corporation that experienced a $45,000 loss this year

(year 1). If her stock basis is $10,000 at the beginning of the year, how much of this loss clears the hurdle for deductibility (assume the at-risk limitation equals the tax-basis limitation)? If she cannot deduct the whole loss, what happens to the remainder? Is she able to deduct her entire loss if she sells her stock at yearend?