For the current year, Susan had salary income of $20,000. 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	(5,000)

There were no other items includable in her gross income. What is the amount of her adjusted gross income for the current year?

a.$25,000

b.$19,000

c.$24,000

d.$23,000

e. None of these choices are correct.