Samuel reese sold 1,000 shares of his stock in maroon, inc., an s corporation. he sold the stock for $15,700 after he had owned it for six years. samuel had paid $141,250 for the stock, which was issued under § 1244. samuel is married and is the owner of the 1,000 shares. samuel and his wife file a joint tax return. determine the appropriate treatment of any gain or loss on the stock sale.