Phil and Susan are married taxpayers, filing a joint return. The couple have two dependent children. Susan has wages of $34,000 in 2015. Phil does not work due to a disability, but he is a buyer and seller of stocks on the Internet. He generally buys and holds for long-term gain, but occasionally gets in and out of a stock quickly. The couple's 2015 stock transactions are detailed below. In addition, they have $2,300 of qualifying dividends.

Item Date Acquired Date Sold Cost Sales Price A.)Blue stock 11/10/14 3/12/15 $3K $6K B.)Puce stock 12/13/13 5/23/15 $36K $32K C.)Beige stock 12/14/10 7/14/15 $13K $14,500

D.)Red stock 6/29/14 5/18/15 $26K $27K E.)Black stock 5/15/14 10/18/15 $67K $67,800 F.)Gray stock 4/23/13 10/18/15 $89K $88,200

Determine the gain or loss for each of the stock transactions and the amount ?

What is Phil and Susan's AGI?