Crow, Inc, a Calendar Year S Corporation, Has an Operating Loss

Crow, Inc., a calendar year S corporation, has an operating loss of $140,000 and a long-term capital loss of $40,000.Wren, an individual, owns 30% of the corporate stock and has a $60,000 basis in the stock.What is the amount of the NOL that flows through to Wren?

A) $12,000.
B) $46,667.
C) $54,000.
D) $60,000.
E) None of the above.