Tyler, who is single, had the following items for the current year:

Salary of $80,000

gain of $38,000 on the sale of section 1244 stock acquired two years earlier

loss of $75,000 on the sale of section 1244 stock acquired three years earlier

worthless stock of $15,000. the stock was acquired on February 1 of the prior year and became worthless on January 15 of the current year.

determine Tyler's Age for the current year

a. 27000

b. 28000

c. 42000

d. 47000

e none of the above