Janice, single, reports the following items for 2021: Salary Dividend income Loss on 1244 small business stock held for three years Total itemized deductions Determine Janice's net operating loss for 2021. O a. ($7,000) O b. ($15,000) Oc. ($19,200) O d. ($20,000) 1 $30,000 8,000 (45,000) (5,000)