Vivian€™s AGI is $40,000 without considering the gains and losses below. Determine her revised AGI after the inclusion of any applicable gains or losses for the following independent cases. Assume she has no nonrecaptured net Sec. 1231 losses at the beginning of the year.

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Case A Case B Case C Case D Sec. 1231 gain S19,000 S10,000 S30,000 5,000 Sec. 1231oss 5,000 22,000 39,000 12,000 LTCG 6,300 LTCL 4,200