Dowe and Cheatem Corporations are affiliated and have filed consolidated tax returns for the past three years. Dowe acquires 100% of Howe stock on January 1 of 2020. Howe Corporation filed separate returns previously. Dowe, Cheatem, and Howe filed a consolidated return for 2020 and reported the following taxable incomes:

Corporation	Taxable Income 2019	Taxable Income 2020
Dowe Cheatem Howe	$18,000 9,000 (17,000)	$ 12,000 8,000 20,000

How much of the 2019 Howe NOL be used to offset DCH in 2020?

A) $20,000

B) $17,000

C) $16,000

D) $0

Please provide an explanation, thank you!