Enas, calendar year cash basis taxpayer, has the following transactions:

Salary from job $60,000

Alimony paid to ex-wife* 12,000

Unreimbursed medical expenses 6,500

IRA contributions 4,500

*Assuming Enas got divorced in 2015 and she paid alimony to her ex-husband.

Based on this information, Enas has:

Enas,

	A.	Deduction for medical expenses of $6,500.
	B.	AGI of $37,000.
	C.	None of the above.
	D.	AGI of $43,500.
	E.	AGI of $48,000.