Phillis and Trey are married and file a joint tax return. For 2018, they have $13,250 of nonbusiness capital gains, $5,300 of nonbusiness capital losses, $1,325 of interest income, and no itemized deductions. The standard deduction for married filing jointly is $24,000 for 2018.

Based on these transactions, to arrive at the NOL, Phillis and Trey's taxable income must be adjusted by $