During 2013, Wendy, a Biologist, Made a Bona Fide $10,000

During 2013, Wendy, a biologist, made a bona fide $10,000 loan to her friend Ben when he was in a time of need. Ben dies in 2014. Wendy has been informed by Ben's estate that creditors can expect to receive 40% of amounts owed to them. No payments to creditors are made from Ben's estate in 2014. Wendy's maximum deduction in 2014 is

A) $ - 0 -
B) $3,000
C) $4,000
D) $6,000