Nancy Reports the Following Income and Loss in the Current

Nancy reports the following income and loss in the current year.

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