20. John files a return as a single taxpayer. In 2019, he had the following items: Salary of S30,000 Loss of $63,000 on the sale of Section 1244 stock acquired two years ago. Interest income of $8,000. In 2020, John again files a retum as a single taxpayer and had the following items: Salary of $114,000 Loss of $55,000 on the sale of Section 1244 stock acquired three years ago. Capital gain of $22,000 on the sale of publicly traded stock purchased one year ago Determine John's AGI for 2019 and 2020 (assume these are the only transactions, no other carryovers etc...) a. S0 and $56,000 b. S0 and $55,000 c. $8,000 and $64,00 d. $38,000 and $64,000 e. None of a through d is correct