Janice, single, reports the following items for 2019: salary $30,000 dividend income 8,000 loss on § 1244 small business stock held for three years (45,000) total itemized deductions (5,000) determine janice's net operating loss for 2019. a.($19,200) b.($15,000) c.($20,000) d.($7,000) e. none of these choices are correct.