Forgot currently earns $23,000 income from employment and $10,000 from operating a part-time coffee bar business. 10 years ago, Fong inherited an antique painting. At the time the heirloom was worth $9,000. Today, the painting is apparently worth $29,000. What would Fong's income for tax purposes be if he sold the painting and realized a capital gain? a) 23,000 b) 10,000 c) 20,000 d)43,000