Jessica is a one-third owner in Bikes-R-Us, an S corporation that experienced a $45,000 loss this year (year 1). If her stock basis is $10,000 at the beginning of the year, how much of this loss clears the hurdle for deductibility (assume at-risk limitation equals the tax basis limitation)? If she cannot deduct the whole loss, what happens to the remainder? Is she able to deduct the entire loss if she sells her stock at year-end?