Nancy Reports the Following Income and Loss in the Current

Multiple Choice

Nancy reports the following income and loss in the current year. $$\begin{array} { | l | r | } \hline \text { Salary } & \$ 60,000 \\\hline \text { Income from activity A } & 18,000 \\\hline \text { Loss from activity B } & ( 9,000 ) \\\hline \text { Loss from activity C } & ( 13,000 ) \\\hline\end{array}$$ All three activities are passive activities with respect to Nancy.Nancy also has $21,000 of suspended losses attributable to activity C carried over from prior years.During the year,Nancy sells activity C and realizes a $15,000 taxable gain.What is Nancy's AGI as a result of these transactions?

A) $50,000
B) $55,000
C) $64,000
D) $71,000