For the Current Year, Susan Had Salary Income of $20,000

For the current year, Susan had salary income of $20,000. In addition she reported the following capital transactions during the year: There were no other items includable in her gross income. What is the amount of her adjusted gross income for the current year?

A) $19,000
B) $23,000
C) $24,000
D) $25,000
E) None of the above