In 20X1, Darryl loaned his brother, Merle, $40000 to buy a motorcycle from Aaron's Alexandria Bike Garage. A promissory Note was issued for the loan that provided for Merle to make monthly payments of principal and interest. In 20X4 Darryl also purchased a motorcycle, Darryl gave the dealer the note from Merle. At the time Darryl motorcycle, the note had a balance of $28000. In 20X5, Merle died. Aaron's Alexandria Bike Garage was notified that no further payments on the note would be received. At the time of notification, the note had a balance due of $25500. What is the amount of loss with respect to the note, that Aarons Alexandria Bike Garage may claim on its 2015 tax return? A)$40,000 , B) $0 , C) $3,000 , D) $25,500, E) $28,000