Three years ago, Mia purchased for $25,000 an automobile that she used for grocery shopping and family outings. She sold the car for $12,000 in May 2019. Mia sold no other assets in 2019, and her gross income consisted solely of salary income shown on her Form W-2 as an employee of ABC Corporation in the amount of $40,000. What is the amount of Mia's loss with respect to the sale of the automobile that may be used to offset her 2019 salary income?

               a.            $0

               b.            ($3,000)

c.            ($12,000)

               d.            ($13,000)

               e.            ($25,000)

4. Which of the following sections is the controlling section with respect to the result in question 5?

a. Code Section 1001(a)

b. Code Section 165(a)

c. Code Section 165(c)

d. Code Section 1211(b)