For the current year, Diana Clark had salary income of $38,000. In addition, she had the following capital transactions during the year: Long-term capital gain (15% basket) $14,000 Short-term capital gain 6,000 Long-term capital loss (28% basket) (4,000) Short-term capital loss (8,000) There were no other items includible in her gross income. What is her adjusted gross income for the current year? A. $38,000 B. $41,200 C. $46,000 D. $48,000