Kayla reported the following amounts in her 2015 tax return:

Interest Income 6,000

Loss from sole proprietorship (20,000)

AGI (14,000)

Standard Deduction (6,300)

Personal Exemption (4,000) = ($24,300)

Kayla has generated a Net Operating Loss of:

A) 0 B) (24,300) C) 20,000 D) (14,000)