Sam, 42 and single, is a self-employed consultant and reports $70,000 of Schedule C net profit, $5,000 of municipal bond interest, $10,000 interest from a U.S. Treasury note, and $(25,000) loss. Determine his AGI for each of the following independent scenarios, assuming the loss was from:

a. his share of income from a rental real estate investment

b. a sale of stock

c. his share of income from a limited partnership interest

d. sale of business equipment held more than one year

e. his share of income from a business in which he materially participates