John files a return as a single taxpayer. In 2019, he had the following items:

Salary of $30,000.

Loss of $65,000 on the sale of Section 1244 stock acquired two years ago.

Interest income of $6,000.

In 2020, John again files a return as a single taxpayer and had the following items:

Salary of $114,000

Loss of $55,000 on the sale of Section 1244 stock acquired three years ago.

Capital gain of $22,000 on the sale of publicly traded stock purchased one year ago

Determine Johns AGI for 2019 and 2020 (assume these are the only transactions, no other carryovers etc...)

a. $0 and $50,000

b. $0 and $52,000

c. $6,000 and $64,00

d. $36,000 and $64,000

e. None of a through d is correct