Stella has two transactions involving the sale of capital assets during the year resulting in a STCL of $5,200 and LTCL of$2,400. As a result, Stella can offset:

A: $3,000 of ordinary income and have a $2,200 STCL carryforward and $2,400 LTCL carryforward.

B: $5,200 of ordinary income and have a LTCL carryforward of $2,400.

C: $3,000 of ordinary income and have a $4,600 STCL carryforward.

D: $7,600 of ordinary income.