Wu, Who Is Single, Reports the Following Items for 2019

Wu, who is single, reports the following items for 2019: $\begin{array}{lr}\text { Salary } & \$ 25,000 \\\text { Interest income } & 8,000 \\\text { Itemized deductions }(\$ 27,000 \text { attributable to dedutible casualty loss) } & (32,000) \end{array}$ What is Wu's net operating loss for 2019?

A) $0
B) ($1,000)
C) ($2,000)
D) ($7,000)
E) None of these.