H and M, Married with Two Dependent Children, Operate a Piano

H and M, married with two dependent children, operate a piano and organ store.Their records for the current year revealed the following: Gross income from sales $\quad$$\quad \$ 175,000$
Business operating expenses $\quad$$\quad$ 250,000
Interest income from inv estment $\quad$$\quad 6,000$
Interest expense on home mortgage $\quad$ $\quad 9,000$
Long-term capital gain (business) $\quad$$\quad 3,000$
Long-term capital loss (business) $\quad$$\quad 3,500$ Their net operating loss for the year is

A) $75,000
B) $75,500
C) $78,500
D) $82,000