Ellen Loans Nicole $45,000 to Start a Hair Salon

Ellen loans Nicole $45,000 to start a hair salon.Unfortunately, the business fails in 2018 and she is unable to pay back Ellen.In 2018, Ellen also had $20,000 of income from her part-time job and $15,000 of capital gain from the sale of stock.How much of the $45,000 bad debt can Ellen claim as a capital loss in 2018?

A) $12,000, with $33,000 carried forward to 2019
B) $18,000, with $27,000 carried forward to 2019
C) $35,000
D) $15,000, with $30,000 carried forward to 2019
E) $0