In 2014,Jasmin Loaned Her Friend Janelle $5,000 to Invest in Various

In 2014,Jasmin loaned her friend Janelle $5,000 to invest in various stocks.Janelle signed a note to repay the principal with interest.In 2015,Janelle made risky stock investments and incurred large losses.In late 2015,Janelle declared personal bankruptcy and Jasmin was unable to collect any of her loan.Jasmin had no other gains or losses in 2014 or 2015.Her income from wages in both 2014 and 2015 was $50,000.The result is:

A) Jasmin deducts a business bad debt of $5,000 in 2015.
B) Jasmin deducts a $5,000 capital loss in 2015.
C) Jasmin deducts a business bad debt of $3,000 in 2015 and carries $2,000 over to subsequent years.
D) Jasmin deducts a $3,000 capital loss in 2015 and carries $2,000 over to subsequent years.
E) Jasmin must amend her 2014 tax return to deduct the loss.