Given below are Courtney's capital gains and losses for two consecutive years. What is the effect of the gains and losses on Courtney's adjusted gross income for each year? Note: in choices a through e, amounts in parenthesis indicate a decrease in calculating adjusted gross income while those not in parenthesis indicate an increase. Year 1 Year 2 Short-term capital gain $-O- Short-term capital gain $4,000 Short-term capital loss ($3,000) Short-term capital loss ($15,000) Long-term capital gain $13,000 Long-term capital gain $6,000 Long-term capital loss ($12,000) Long-term capital loss ($-0-) O a. Year 1: increases AGI $10,000; Year 2: increases AGI $7,000 O b. Year 1: decreases AGI $(2,000); Year 2: decreases AGI S(3,000) O c Year 1: decreases AGI $(3,000); Year 2: decreases AGI S(3,000) Od. Year 1: decreases AGI $(2,000); Year 2: decreases AGI S(5,000) O e. Year 1: decreases AGI $1,000; Year 2: increases AGI $3,000