During 2023, Gary, who is single, receives a \($90,000\) salary and has no deductions for AGI. In 2022, Gary had a \($5,000\) STCL and no other capital losses or capital gains. Consider the following sales and determine Gary’s AGI for 2023.

• An automobile purchased in 2018 for \($20,500\) and held for personal use is sold for \($7,000\).

• On April 10, 2023, stock held for investment is sold for \($21,000.\) The stock was acquired on November 20, 2022, for \($9,300\).