Daria is a part time employee who recently started up her own business as a sole proprietorship. For the current year, she had the following sources of income and loss: Net employment income (loss) $15,000 Net business income (loss) (18,000) Taxable (grossed up) dividend income 1,200 Interest paid on loan to purchase investments 2,000 Capital gain (loss) 12,000 Capital gain (loss) (16,000) What is her non-capital loss carry forward for the year?

Select one:

a. $3,000.

b. $3,800.

c. $5,800.

d. $18,000.