Jane files a tax return as a single taxpayer. She had the following items in

2018:

Salary of $85,000

Interest income of $3,000

Loss of $75,000 on the sale of Section 1244 acquired 2 years ago

What should be Jane’s AGI for 2018?

a) $88,000

b) $10,000

c) $82,000

d) $38,000

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