Determine Johns AGI for 2019 and 2020 (assume these are the only transactions, no other carryovers etc...)

John files a return as a single taxpayer. In 2019, he had the following items: Salary of $30,000. Loss of $65,000 on the sale of Section 1244 stock acquired two years ago. Interest income of $6,000.

In 2020, John again files a return as a single taxpayer and had the following items: Salary of $114,000 Loss of $55,000 on the sale of Section 1244 stock acquired three years ago. Capital gain of $22,000 on the sale of publicly traded stock purchased one year ago.