Bill,age 40,is Married with Two Dependents

Bill,age 40,is married with two dependents.Bill had the following items for the year 2012: Based on the above information,what is the net operating loss for Bill and his spouse for the year 2012?

A) $0.
B) $5,000.
C) $7,000.
D) $12,000.
E) None of the above.