John files a return as a single taxpayer. In 2022, he had the following items: Salary of $40,000. Loss of $65,000 on the sale of 1244 stock acquired two years ago. Interest income of $6,000. Determine Johns AGI.

A.

($5,000)

B.

$0

C.

$45,000

D.

$51,000

E. None of these.