Gertie Has a NSTCL of $9,000 and a NLTCG of $5,500

Multiple Choice

Gertie has a NSTCL of $9,000 and a NLTCG of $5,500 during the current taxable year.After gains and losses are offset,Gertie reports

A) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { An offset against } \\\text { ordinary income }\end{array} & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 0 \\\hline\end{array}$$
B) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { An offset against } \\\text { ordinary income }\end{array} & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 500 \\\hline\end{array}$$
C) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { An offset against } \\\text { ordinary income }\end{array} & \text { Loss carryforward } \\\hline \$ 3,500 & \$ 0 \\\hline\end{array}$$
D) $$\begin{array} { | l | l | } \hline\begin{array} { l } \text { An offset against } \\\text { ordinary income }\end{array} & \text { Loss carryforward } \\\hline \$ 3,000 & \$ 6,000 \\\hline\end{array}$$