Taxpayer C files the 2023 Form 1040 as a single taxpayer. The return includes the following information: Income: Net long-term capital gain on sale of investment $ 3,500 Net short-term capital gain on sale of stock 2,500 Dividend income 1,000 Wages 2,000 Deductions: Standard deduction $12,950 Net business loss 14,000 What is C's net operating loss (NOL) that is available for carryforward? A. $14,000 B. $12,000 C. $24,950 D. $17,950