1. Santiago reported the following amounts in his 2018 tax return:

Interest income	$ 6,000
Loss from sole proprietorship	(20,000)
AGI	(14,000)
Standard deduction	(12,000)
	($26,000)

Santiago has generated an NOL of

A) $0.

B) ($26,000).

C) ($14,000).

D) ($20,000).

2.

Adrianka reports the following income and loss in the current year.

Salary	$ 72,000
Income from activity A	20,000
Loss from activity B	( 10,000)
Loss from activity C	( 15,000)

All three activities are passive activities with respect to Adrianka. Adrianka also has $16,000 of suspended losses attributable to activity B carried over from prior years. During the year, Adrianka sells activity B and realizes a $14,000 taxable gain. What is Adrianka's AGI as a result of these transactions?

A) $50,000

B) $58,000

C) $65,000

D) $77,000