Judith Jones, single, reports four sales of capital assets during 20x1, as set out below. Long-term capital gain Long term capital loss Short term capital loss Short term capital gain $4,000 12,000 1,000 2,000 Taxpayer's only other income for the year is salary of $80,000. What is Judith's adjusted gross income for the year? A $80,000 B 73,000 C 86.000 D 70,000 E None of the above