Question $11$

For the year $20$XX$,$ Susan had salary income of $$19,000.$ In addition she reported the following capital transactions during the

year:

Long$-$term capital gain

Short$-$term capital gain

Long$-$term capital loss

$$7,000-3,000-2,000-4,000$

Short$-$term capital loss

There were no other items includable in her gross income. What is the amount of her adjusted gross income for $20$XX$?$

$$19,000$

$$21,400$

$$23,000$

$$26,000$

None of the above