LO.5 Heloise has the following long-term capital gains and losses for 2012: $45,000 28% gain, $53,000 28% loss, $18,000 25% gain, and $34,000 0%/15% loss. She also has a $23,000 short-term loss and a $75,000 short-term gain. What is Heloise’s AGI from these transactions? If she has a net long-term capital gain, what is its makeup in terms of the alternative tax rates?