Stella Has Two Transactions Involving the Sale of Capital Assets

Stella has two transactions involving the sale of capital assets during the year resulting in a STCL of $5,200 and LTCL of $2,400. As a result, Stella can offset

A) $5,200 of ordinary income and have a LTCL carryforward of $2,400.
B) $3,000 of ordinary income and have a $2,200 STCL carryforward and $2,400 LTCL carryforward.
C) $3,000 of ordinary income and have a $4,600 STCL carryforward.
D) $7,600 of ordinary income.