Stella, age 38, is single with no dependents. The following information was obtained from her personal records for the2019year.

Salary $30,000

Interest income 7,000

Alimony received 12,000

Individual retirement account contribution 2,000

Home mortgage interest expense 4,000

Property taxes 2,000

Personal casualty loss in a Federal disaster area

(after the $100 floor)38,000

Stolen investment property 16,000

Based on this information, what is Stella's net operating loss for2019?

a. $0

b. ($7,200)

c. ($8,300)

d. (13,000)

e. None of these