During the Year, an S Corporation Incurs a $100,000 Net

During the year, an S corporation incurs a $100,000 net operating loss.Juanita, the sole shareholder, has a $65,000 stock basis, and there is a $75,000 balance in AAA at the beginning of the year.Which statement is correct?

A) Juanita may show a $100,000 loss deduction on her Form 1040.
B) At the end of the year, there is a zero basis in both Juanita's stock basis and the AAA.
C) At the end of the year, Juanita has a zero basis in the stock, and there is a negative $25,000 balance in the AAA.
D) Juanita may deduct $75,000 of the loss.
E) None of the above statements is correct.