Raven's AGI is $36,000 without considering the gains and losses below. Assume she has no nonrecaptured net Sec. 1231 losses at the beginning of the year. Review the following four independent cases. E: (Click the icon to view four independent cases.) Requirement Determine her revised AGI after the inclusion of any applicable gains or losses for each of the independent cases. Revised AGI Case A Case B Case C Case D Case A Case B Case C Case D Sec. 1231 gain $ 25,000 $ 13,000 $ $ 33,000 $ 4,000 Sec. 1231 loss 12,000 26,000 46,000 17,000 LTCG 0 0 5,800 0 LTCL 0 0 0 7,200