DeAndre and Holly report the following items for 2021: Dividend income $16,000 14,000 Interest income Itemized deductions (none of the amount resulted from a casualty loss) Business capital gains Business capital losses (26,000) 2,000 (10,000) In calculating their net operating loss, and with respect to the above amounts only, what amount must be added back to taxable income (loss)? O $2,000 $4,000 Oc. 50 Od $6,000