Dale and Clare are married and filing a joint return. They have combined wages of $68,000 in 2020. The couple's 2020 stock transactions are detailed in the following table. In addition, they have $4,000 of qualifying dividends. Date Sales Item Date Sold Cost Acquired Price Elm stock 6/10/2019 1/22/2020 $16,000 $27,000 Pine stock 3/23/2018 4/5/2020 $52,000 $55,000 Oak stock 7/1/2015 5/31/2020 $4,000 $1,500 Holly stock 10/31/2019 8/20/2020 $44,000 $63,000 Maple stock 12/15/2019 11/7/2020 $20,000 $18,000 Dogwood 5/22/2018 12/15/2020 stock $13,000 $9,500 a. What is the dollar amount of the couple's capital gain and is the gain short-term or long-term? b. What is the dollar amount of the couple's AGI? c. How did you calculate these items in a and b