A single taxpayer sells 3,000 shares of Section 1244 stock ("small business corporation" stock) at a loss of $125,000. How will this loss be treated on the tax return?
a. $125,000 ordinary loss
b. $125,000 capital loss
c. $50,000 ordinary loss and $75,000 capital loss
d. $100,000 ordinary loss and $25,000 capital loss
e. None of the above