During the year, Tulip had the following transactions:

Long-term loss on the sale of business use equipment	$7,000
Long-term loss on the sale of personal use camper	6,000
Long-term gain on the sale of personal use boat	3,000
Short-term loss on the sale of stock investment	4,000
Long-term loss on the sale of land investment	5,000

Before the transactions, Tulip's AGI was $100,000. Determine Tulip's new AGI, the rate the income will be taxed, and any carryovers.