phillis and trey are married and file a joint tax return. for 2014, they have 27000 of non-business capital gains, 10,800 of non-business capital losses, 2700 of interest income, and no itemized deductions. The standard deduction for married filling jointly is 12,600 and the personal exemption for 2014 is 4,000.

Based on these transactions, to arrive at the NOL, phillis and trey's taxable income must be adjusted by___?