Francisco, a single taxpayer, has income from his W-2 of $93,250. He also has a short-term capital loss of $7,311 a short-term capital gain of $2,100, and a long-term capital gain of $4,680. What is Francisco’s AGI for 2014?
a. $92,719.
b. $93,250.
c. $95,350.
d. $100,030.