Elizabeth Has the Following Items for the Current Year

Elizabeth has the following items for the current year:
Nonbusiness capital gains
$ 5,000
Nonbusiness capital losses
(3,000)
Interest income
3,000
Itemized deductions (including a $20,000 casualty loss)
(27,000)
​
In calculating Elizabeth's net operating loss,and with respect to the above amounts only,what amount must be added back to taxable income (loss) ?

A) $0
B) $1,000
C) $2,000
D) $20,000
E) None of the above