During 2017, Esther Had the Following Transactions Esther's AGI Is:
A)$62,000

During 2017, Esther had the following transactions: $$\begin{array} { l r } \text { Salary } & \$ 70,000 \\\text { Interest income on Xerox bonds } & 2,000 \\\text { Inheritance from uncle } & 40,000 \\\text { Contribution to traditional IRA } & 5,500 \\\text { Capital losses } & 2,500\end{array}$$ Esther's AGI is:

A) $62,000.
B) $64,000.
C) $67,000.
D) $102,000.
E) $104,000.