During 2014, Esther Had the Following Transactions Esther's AGI Is

During 2014, Esther had the following transactions:
$\begin{array}{lr}\text { Salary } & \$ 70,000 \\\text { Interest income on Xerox bonds } & 2,000 \\\text { Inheritance from uncle } & 40,000 \\\text { Contribution to traditional IRA } & 5,500 \\\text { Capital losses } & 2,500\end{array}$
Esther's AGI is:
$\begin{array}{l}\text { a. } \$ 62,000 \\\text { b. } \$ 64,000 \\\text { c. } \$ 67,000 \\\text { d. } \$ 102,000 \\\text { e. } \$ 104,000\end{array}$