Gertie has a STCL of $9,000 and a LTCG of $5,500 during the current taxable year. After gains and losses are offset, Gertie reports

A: An offset against ordinary income Loss carryforward $ 3,500 $ 0

B: An offset against ordinary income Loss carryforward $ 3,000 $ 0

C: An offset against ordinary income Loss carryforward $ 3,000 $ 500

D: An offset against ordinary income Loss carryforward $ 3,000 $ 6,000