Abraham reports the following income and loss in the current year.

Salary	$ 72,000
Income from activity A	20,000
Loss from activity B	( 10,000)
Loss from activity C	( 15,000)

All three activities are passive activities with respect to Abraham. Abraham also has $16,000 of suspended losses attributable to activity B carried over from prior years. During the year, Abraham sells activity B and realizes a $14,000 taxable gain. What is Abraham's AGI as a result of these transactions?

A) $50,000

B) $58,000

C) $65,000

D) $77,000