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Bern Corp., an S corporation, had an ordinary loss of
$36,600 for the year ended December 31, 2012. At January 1,
2012, Meyer owned 50% of Bern’s stock. Meyer held the stock
for forty days in 2012 before selling the entire 50% interest to an
unrelated third party. Meyer’s basis for the stock was $10,000.
Meyer was a full-time employee of Bern until the stock was sold.
Meyer’s share of Bern’s 2012 loss was