I am studying for my first exam and cannot figure this out. The key for this says the answer is A) $8,000 of loss. Please show me how to get to that answer. Thanks!

13 Suppose a firm has the following taxable income as shown below. How much loss would be allowed to be carried forward nast 2023 ? a. $8,000 of loss b. $14,000 of loss c. $4,000 of loss d. $0 of loss e. none of the above