suppose clampett, incorporated, terminated its s election on august 28, 2022. at the end of the s corporation's short tax year ending on august 28, j.d.'s stock basis and at-risk amounts were both zero (he has never had debt basis), and he had a suspended loss of $20,050. in 2023, j.d. made additional capital contributions of $5,050 on march 15 and $12,150 on september 20. how much loss may j.d. deduct in 2023?