Question $25$:

On January $1,2024,$ Byrd and Gates own equally $($fifty percent $(50\%))$ of the stock of Boudreaux Corporation, an S Corporation. Boudreaux Corporation has a $$60,000$ Operating Loss for the year of $2024.$ On the $239$th day of the year of $2024,$ Byrd sells her one$-$half $(1/2)$ of the stock of Boudreaux Corporation to her daughter, Mitchell. How much of the $$60,000$ Operating Loss is allocated to Mitchell? $($Using the Per Day Method $($Pro$-$Rata Method$),$ the year $2024$ is not a Leap Year.$)$

A$.$ $$18,000$

B$.$ $$0$

C$.$ $$12,000$

D$.$ $$30,000$