Janice,single,had the Following Items for the Year 2014 A) $\$0$ B) $\$ 5,000$

Janice,single,had the following items for the year 2014:
$\begin{array}{lr}\text { Salary } & \$ 30,000 \\\text { Dividend income } & 8,000 \\\text { Loss on } \S 1244 \text { small business stock held for three years } & (45,000) \\\text { Total itemized deductions } & (5,0000\\\text { Determine Janice's net operating loss for the year } 2014 \text {. }\end{array}$

A) $\$0$
B) $\$ 5,000$
C) $\$15,000$
D) $\$20,000$
E) $\text { None of these }$