Duck Corporation is owned equally by Harry, Susan, and Big Corporation. Harry and Susan are single. In 2005, Harry, Tom, and Big, the original investors in Duck, each paid $125,000 for their Duck stock. Susan purchased her stock from Tom in 2008 for $175,000. No adjustments to basis occur after the stock acquisition date. Duck encounters financial difficulties as a result of a lawsuit brought by a customer who suffered personal injuries from using a defective product. Duck files for bankruptcy, and uses all its assets to pay its creditors in 2013. What are the amount and character of each shareholder's loss?