Janice, single, reports the following items for 2020: Salary Dividend income Loss on 1244 small business stock held for three years Total itemized deductions $30,000 8,000 (45,000) (5,000) Determine Janice's net operating loss for 2020. Oa. (S7,000) Ob. ($20,000) c. ($19,200) Od. ($15,000)