smith an individual calendar year taxpayer purchased 100 shares of core co common st 633752

Smith, an individual calendar-year taxpayer, purchased 100 shares of Core Co. common stock for $15,000 on November 15, 2006, and an additional 100 shares for $13,000 on December 30, 2006. On January 3, 2007, Smith sold the shares purchased on November 15, 2006, for $13,000. What amount of loss from the sale of Core’s stock is deductible on Smith’s 2006 and 2007 income tax returns?