Gertie Has a NSTCL of $9,000 and a NLTCG of $5,500

Gertie has a NSTCL of $9,000 and a NLTCG of $5,500 during the current taxable year. After gains and losses are offset, Gertie reports

A) $\begin{array}{|l|l|}\hline \text { An offset against } & \\\text { ordinary income } & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 0\\\hline \end{array}$
B) $\begin{array} { |l | l| } \hline\text { An offset against } & \\\text { ordinary income } & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 500 \\\hline\end{array}$
C) $\begin{array} { |l | l| } \hline\text { An offset against } & \\\text { ordinary income } & \text { Loss carryforward } \\\hline \$ 3,500 & \$ 0 \\\hline\end{array}$
D) $\begin{array} { |l | l| } \hline\text { An offset against } & \\\text { ordinary income } & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 6,000 \\\hline\end{array}$