In 2018, Roberta Rivera had the following transactions: Salary $ 90,000 Short-term capital gain from a stock investment $ 4,000 Moving expense to change jobs from New York to D.C. $ (11,000) Received principal repayment on loan (no interest) $ 20,000 State income taxes $ (25,000) Roberta Riveras Taxable Income is:

a. $114,000.

b. $103,000.

c. $94,000.

d. $64,000.

e. $78,000.