32. A taxpayer had the following income and losses in the current year:

Salary	$55,000
Sold AT&T stock at a loss	( 5,000)
Lottery prize	4,500
Gambling winnings	8,000
Gambling losses	( 5,000)

What is the taxpayer's adjusted gross income (not taxable income)?

A.

$59,500

B.

$64,500

C.

$62,500

D.

$57,500