5)For the year 2014, Susan had salary income of $20,000. In addition she reported the following capital transactions during the year:

Long-term capital gain	$ 7,000
Short-term capital gain	$ 3,000
Long-term capital loss	$(2,000)
Short-term capital loss	$(4,000)

There were no other items includable in her gross income. What is the amount of her adjusted gross income for 2014?

Select one:

a.

$24,000

b.

$19,000

c.

$25,000

d.

$20,000

e.

None of the above