J files a separate return for 2020 with an operating loss of $5,000. For 2021, J purchases all of the outstanding stock of D corporation. J has taxable income of $3,000 in 2021, and D has income of $1,000. Under the "lonely parent rule," how much of J Corporation's loss carryover may be used on the consolidated tax return?(Disregard the 80% rule)

a.$4,000

b.$3,000

c.$2,000

d.$1,000