Janice,single,had the Following Items for the Year 2016

Janice,single,had the following items for the year 2016:
Salary
$30,000
Dividend income
8,000
Loss on § 1244 small business stock held for three years
(45,000)
Total itemized deductions
(5,000)
​
Determine Janice's net operating loss for the year 2016.

A) ($12,000)
B) ($15,000)
C) ($17,350)
D) ($20,000)
E) None of the above