In 2012, Susan lentJoanne, her sister, $28,000 to buy a car. Joanne signed a note agreeing to monthly payments of principal and interest. In 2014, Susan also purchased a car from the same automobile dealer. Don's Auto accepted Joanne's note as partial payment on Susan's automobile purchase. The note had a $16,800 balance due at the time of Susan's car purchase. During 2015, Joanne died and Don's Auto was notified that no further payments would be received on the note. At the time of Joanne's death, the note had a balance dueof $11,200. What is the amount of loss, with respect to the note, that Dons Auto may claim on the current year tax return?

a.	$11,200.
b.	$3,000.
c.	$15,500.
d.	$16,800.
e.	$0.