1. Steve and Holly have the following items for the current year: Dividend income $8,000 Interest income 7,000 Itemized deductions (none of the amount resulted from a casualty loss) (13,000) Business capital gains 1,000 Business capital losses (5,000) 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. $1,300 c. $2,000 d. $3,000 e. None of the above