A Calendar Year C Corporation Reports a $41,000 NOL in 2017,but

A calendar year C corporation reports a $41,000 NOL in 2017,but it elects S status for 2018 and generates an NOL of $30,000 in that year.At all times during 2018,the stock of the corporation was owned by the same 10 shareholders,each of whom owned 10% of the stock.Kris,one of the 10 shareholders,holds an S stock basis of $2,300 at the beginning of 2018.How much of the 2018 loss,if any,is deductible by Kris?

A) $0
B) $2,300
C) $3,000
D) $7,100