a married coulple files a joint tax return and recognizes a $15,000 net short term capital loss and a $9,000 net long term capital gain during the year. If the couples only other item of income or deduction is the husbands $82,500 and $2,000 of municipal interest their AGI is a 81,500 b none of the choices c 79,500 d 81,500 e 84,500