1. In 2017, Sandra was involved in an automobile accident. Her car was used 100 percent for business use. The car had originally cost $25,000. At the time of the accident, it was worth $21,000. Sandra had taken $4,500 of depreciation. After the accident, it was worth $2,000. The car was not insured. If Sandras AGI is $69,000 before considering the accident, what is her AGI after the considering the accident?

   	a.	$69,000
   	b.	$48,500
   	c.	$44,000
   	d.	$40,000
   	e.	None of the above