89. Ellen loans Nicole $45,000 to start a hair salon. Unfortunately, the business fails in 2018 and she is unable to pay back Ellen. In 2018, Ellen also had $20,000 of income from her part- time job and $15,000 of capital gain from the sale of stock. How much of the $45,000 bad debt can Ellen claim as a capital loss in 2018? a. $12,000, with $33,000 carried forward to 2019 b. $18,000, with $27,000 carried forward to 2019 c. $35,000 d. $15,000, with $30,000 carried forward to 2019 e. $0