Mako and Snufco Corporations Are Affiliated and Have Filed Consolidated

Mako and Snufco Corporations are affiliated and have filed consolidated returns for the first time in 2019. Mako acquired 100% of Zebco stock on January 1 of 2019, the date of Zebco's formation. Mako, Snufco, and Zebco, report the following taxable incomes for 2018 and 2019. $$\begin{array} { | c | c | c | } \hline \text { Corporation } & \text { Taxable Income } & \text { Taxable Income } \\& \mathbf { 2 0 1 8 } & \mathbf { 2 0 1 9 } \\\hline \text { Mako } & \$ 18,000 & \$ 12,000 \\\text { Snufco } & 9,000 & 8,000 \\\text { Zebco } & ( 25,000 ) & 15,000 \\\hline\end{array}$$ How much of the 2018 Zebco NOL be used to offset CTI in 2019?

A) $0
B) $12,000
C) $15,000
D) $20,000