Shaggy has the following financial information for 2021:

Salary $22,000

Long-term capital gain $7,000

Short-term capital gain $3,000

Long-term capital loss ($2,000)

Short-term capital loss ($5,000)

What is the amount of Shaggys adjusted gross income for 2021?

A) $19,000

B) $23,000

C) $24,000

D) $25,000

E) None of the choices are correct