On September 3, 2016, Able, a single individual, purchased § 1244 stock in Red Corporation from his friend Al for $60,000 . On December 31, 2016, the stock was worth $85,000 . On August 15, 2017, Able was notified that the stock was worthless. How should Able report this item on his 2017 tax return?

a. $85,000 capital loss.
b. $85,000 ordinary loss.
c. $50,000 ordinary loss and $35,000 capital loss.
d. $60,000 ordinary loss.
e. None of the above.


e
RATIONALE: The loss of $60,000 is classified as a $60,000 capital loss because the stock is not § 1244 stock to Able.

Business

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