79. 9 A taxpayer owns a business that generated a 000 loss. She sold some of the land she uses for the business at a $3,000. gain, and some business equip- ment at a loss of $1,000. She also earned $1,750 from her part-time job. She earned $450 in interest on her personal savings account. She files as single and claims the standard deduction. Her standard deduction is $12,550. Her net operating loss (NOL) is A. $2,250 B. $10,600 C. $2,800 D. $3,250