25. Poppin is a married taxpayer who files jointly with his spouse and has a short-term capital loss of $300 and a long-term capital loss of $3,800 in the current year. What deduction will Poppin be able to take from ordinary income in the current year? 26. During the current year, Sandi received salary of $50,000, dividends of $3,000, tax- exempt interest of $1,000, and a gift of $20,000 from her parents. What amount will Sandi report as gross income on her tax return