Nell, single and age 38, had the following income and expense items in 2015:

Nonbusiness bad debt	$6,000
Business bad debt	2,000
Nonbusiness long-term capital gain	4,000
Nonbusiness short-term capital loss	3,000
Salary	50,000
Interest income	3,000
Personal casualty gain on an asset held for four months	10,000
Personal casualty loss on an asset held for two years	1,000
Assume all casualty losses are after the application of the $100-per-event floor.

Determine Nell's AGI for 2015. (Hint: What happens with each element of personal casualty gains and losses when gains exceed losses?)

Determine the net short-term capital gain.