$40,000 Tonya (a single taxpayer) had the following items for last year Salary Short-term capital gain Nonbusiness bad debt Long-term capital gain 12,000 (23,000) 8.000 $45,000 For the current year, Tonya had the following items: Salary Long-term capital gain Determine Tonya's adjusted gross income for the current year. A. $43,000 5,000 B. $45,000 C. 548,000 D. 550,000 E. 553,000