____ 14. Sela is single, had gross income of $37,000, and incurred the following expenses:

Charitable contribution

$3,500

Taxes and interest on home

11,000

Legal fees incurred in a tax dispute

2,000

Short Term Capital loss

5,500

Penalty on early withdrawal of savings

500

Her AGI is:

a.

$26,000.

b.

$32,500.

c.

$22,500.

d.

$33,500.

e.

$20,000.