In 2012,Jasmin Loaned Her Friend Janelle $5,000 to Invest in Various

In 2012,Jasmin loaned her friend Janelle $5,000 to invest in various stocks.Janelle signed a note to repay the principal with interest.In 2013,the stock market plunged and Janelle incurred large losses.In late 2013,Janelle declared personal bankruptcy and Jasmin was unable to collect any of her loan.Jasmin had no other gains or losses in 2012 or 2013.Her income from wages in both 2012 and 2013 was $50,000.The result is:

A) Jasmin deducts a business bad debt of $5,000 in 2013.
B) Jasmin deducts a $5,000 capital loss in 2013.
C) Jasmin deducts a business bad debt of $3,000 in 2013 and carries $2,000 over to subsequent years.
D) Jasmin deducts a $3,000 capital loss in 2013 and carries $2,000 over to subsequent years.
E) Jasmin must amend her 2012 tax return to deduct the loss.