Gina is a single filer for tax purposes. In 2022, she had the following income and loss items only:

	Salary of $40,000.
	Loss of $30,000 on the sale of qualifying 1244 stock acquired two years ago.
	Taxable interest income of $1,000.

Gina's AGI for 2021 is:

$11,000.

$0.

$38,000.

$10,000.

$37,000