Ellen Loans Nicole $45,000 to Start a Hair Salon

Ellen loans Nicole $45,000 to start a hair salon.Unfortunately,the business fails in 2013 and she is unable to pay back Ellen.In 2013,Ellen also had $20,000 of income from her part-time job and $12,000 of capital gain from the sale of stock.How much of the $45,000 bad debt can Ellen claim as a capital loss in 2013?

A) $45,000,with $33,000 carried forward to 2014
B) $12,000
C) $32,000
D) $15,000,with $30,000 carried forward to 2014
E) $0