21.. Viviana has a NSTCL of $9,000 and a NLTCG of $5,500 during the current taxable year. After gains and losses are offset, Viviana reports A) An offset against ordinary income Loss carryforward $3,000 $0 B) An offset against ordinary income $3,000 Loss carryforward $500 An offset against ordinary income $3,500 Loss carryforward $0 D) An offset against ordinary income $3,000 Loss carryforward $6,000