For the Year 2013,Susan Had Salary Income of $19,000 There Were No Other Items Includable in Her Gross Income

For the year 2013,Susan had salary income of $19,000.In addition she reported the following capital transactions during the year: $\begin{array}{lr}\text { Long-term capital gain } & \$ 7,000 \\\text { Short-term capital gain } & \$ 3,000 \\\text { Long-term capital loss } & \$(2,000) \\\text { Short-term capital loss } & \$(4,000) \end{array}$ There were no other items includable in her gross income.What is the amount of her adjusted gross income for 2013?

A) $19,000
B) $21,400
C) $23,000
D) $26,000
E) None of the above