1. Ralph is single and reports the following items for 2020:

Nonbusiness capital gains

$ 9,000

Nonbusiness capital losses

(3,000)

Interest income

6,000

Itemized deductions (none of the amount resulted from a casualty loss)

(10,000)

In calculating Ralphs net operating loss and with respect to these amounts only, what amount must be added back to taxable income (loss)?

a. $0

b. $400.

c. $2,000

d. $3,000

need explanation