4. Greg and Mary Brady, married filing joint, had the following items for 2023: Salaries Casualty loss on long-term business property Loss on sale of $1244 small business stock acquired 6 years ago Stock acquired 4 years ago became worthless during the year Loss on non-business bad debt that has been held for 8 years Long-term capital gain on sale of investment Interest income from Wells Fargo money market account $196,500 (12,400) (112,500) (4,500) (7,300) 18,250 7,500 a. List any ordinary income and ordinary deduction items and their dollar amounts. b. List any short-term capital gains and capital losses items and their dollar amounts. c. List any long-term capital gains and capital losses items and their dollar amounts. d. Determine Greg and Mary's adjusted gross income for 2023.