Harold has a 50% interest in a general partnership that has a $14,000 loss for the year. He materially participates in the partnershiphis basis in the partnership is $10,000 at the beginning of the year. He also has salary from other employment of $46,000. He has no other income and expenses for the year and does not itemize deductionsWhat is his adjusted gross income? $32,000 $19.050 $ 36,000 23,050