Steve and Holly Report the Following Items for 2019 In Calculating Their Net Operating Loss, and with Respect to

Multiple Choice

Steve and Holly report the following items for 2019: $$\begin{array} { l r } \text { Dividend income } & \$ 16,000 \\\text { Interest income } & 14,000 \\\text { Itemized deductions (none of the amount resulted from a casualty loss) } & ( 26,000 ) \\\text { Business capital gains } & 2,000 \\\text { Business capital losses } & ( 10,000 ) \end{array}$$ In calculating their net operating loss, and with respect to the above amounts only, what amount must be added back to taxable income (loss) ?

A) $0
B) $2,000
C) $4,000
D) $6,000
E) None of these.