What is the amount of Kelly's $2023$ NOL?

Net loss from business $($sales of $$90,000$ less expense of $$120,000)(30,000)$ Salary from part$-$time employment $10,000$

Interest income from savings $3,000$

Net loss from rental of property $(5,000)-$ this is business loss

Net long$-$term capital gain from sale of business property $7,000$

Net short$-$term captial loss $-$ stock sale $(4,000)$

Standard deduction $13,850.$ The answer is $18,000$ and show a step by step on how to solve the answer.