Pants and Skirt Corporations Are Affiliated and Have Filed Consolidated

Pants and Skirt Corporations are affiliated and have filed consolidated tax returns for the past three years.Pants acquires 100% of Zipper stock on January 1 of 2019.Zipper Corporation filed separate returns previously.Pants,Skirt,and Zipper filed a consolidated return for 2019 and reported the following taxable incomes: $$\begin{array} { | c | c | c | } \hline \text { Corporation } & \text { Taxable Income } & \text { Taxable Income } \\& \mathbf { 2 0 1 8 } & \mathbf { 2 0 1 9 } \\\hline \text { Pants } & \$ 18,000 & \$ 12,000 \\\text { Skirt } & 9,000 & 8,000 \\\text { Zipper } & ( 17,000 ) & 20,000 \\\hline\end{array}$$ How much of the 2018 Zipper NOL be used to offset CTI in 2019?

A) $20,000
B) $17,000
C) $16,000
D) $0