Heather's Interest and Gains on Investments for the Current Year

Heather's interest and gains on investments for the current year are as follows: $\begin{array}{llcc} \text { Interest on Madison County school bonds } &\$ 6 \\ \text {Interest on U.S. government bonds } & 7\\ \text { Interest on a Federal income tax refund } & 2 \\ \text { Gain on the sale of Madison County school bonds } & 5\\ \text { Heather's adjusted gross income from the above is: or; } & \\ \text { Heather must report gross income in the amount of: } & \\\end{array}$

A) $2,000.
B) $1,800.
C) $1,400.
D) $1,300.
E) None of these.