During the year, Susan had salary income of $19,000. 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? $19,000 $21,400 $23,000 $26,000 None of the above