Caroline, a single taxpayer, owns 20000 shares of qualifying small business stock that she purchased for $230000. During the current year, she sells 800 of the shares for $35000. if this is the only stock caroline sells during the year, what can she deduct as an ordinary capital loss?

a) ordinary loss capital loss

57,000 $0

b. ordinary loss capital loss

50,000 $7000

c ordinary loss capital loss

50000 10000

d ordinary loss capital loss

0 $3000

e. ordinary loss capital loss

0 $6000