Stella, age 38, is single with no dependents. the following information was obtained from her personal records for the 2018 year.

salary $30,000
interest income 7,000
alimony received 12,000
individual retirement account contribution 2,000
home mortgage interest expense 4,000
property taxes 2,000
personal casualty loss in a federal disaster area (after the $100 floor) 38,000
stolen investment property 16,000

based on the above information, what is stella's net operating loss for 2018?
a. $0
b. ($13,000)
c. ($8,300)
d. ($7,200)
e. none of these choices are correct.