A Calendar Year C Corporation Has a $39,000 NOL in 2009,but

A calendar year C corporation has a $39,000 NOL in 2009,but elects S status for 2010 and generates an NOL of $30,000 in 2010.At all times during 2010,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,has an adjusted stock basis of $2,300 at the beginning of 2010.What amount of the loss,if any,is deductible by Kris in 2010?

A) None.
B) $2,300.
C) $3,000.
D) $6,300.