Janice, Single, Reports the Following Items for 2019 $\begin{array}{llcc} \text { Salary } & \$30,000 \\\end{array}$

Multiple Choice

Janice, single, reports the following items for 2019: $\begin{array}{llcc} \text { Salary } & \$30,000 \\\end{array}$
$$\begin{array} { l r } \text { Dividend income } & 8,000 \\\text { Loss on § } 1244 \text { small business stock held for three years } & ( 45,000 ) \\\text { Total itemized deductions } & ( 5,000 ) \end{array}$$ Determine Janice's net operating loss for 2019.

A) ($7,000)
B) ($15,000)
C) ($19,200)
D) ($20,000)
E) None of these.