Linda and Joe, who are married filing a joint tax return, had the following items for the current year: Salary of $100,000. Gain of $20,000 on the sale of 1244 stock acquired two years earlier. Loss of $75,000 on the sale of 1244 stock acquired three years earlier. Worthless stock of $25,000. The stock was acquired on February 1 of the prior year and became worthless on January 15 of the current year. Determine the AGI for the current year for Linda and Joe. a. $47,000 b. $27,000 c. $20,000 d. $22,000