Steve and Holly report the following items for 2019:

Dividend income	$16,000
Interest income	14,000
Itemized deductions (none of the amount resulted from a casualty loss)	(26,000)
Business capital gains	2,000
Business capital losses	(10,000)

In calculating their net operating loss, and with respect to the above amounts only, what amount must be added back to taxable income (loss)?

	a.	$0
	b.	$2,000
	c.	$4,000
	d.	$6,000
	e.	None of these.