A calendar year C corporation reports a $41,000 NOL in 2023, but it elects S status for 2024 and generates an NOL of $30,000 in that year. At all times during 2024, the stock of the corporation was owned by the same 10 shareholders, each of whom owned 10% of the stock. Kris, one of the 10 shareholders, holds an S stock basis of $2,300 at the beginning of 2024. How much of the 2024 loss, if any, can she deduct?