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Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for $15,000 on December 15, 2012, and an additional 100 shares for $13,000 on December 30, 2012. On January 3, 2013, Smith sold the shares purchased on December 15, 2012, for $13,000. What amount of loss from the sale of Core stock is deductible on Smith’s 2012 and 2013 income tax returns?
2012 . . . . 2013