Petit files a return as a single taxpayer. In $2024,$ Petit had the following items:

$$Salary of $$40,000.$

$$Loss of $$65,000$ on the sale of $1244$ stock acquired two years ago.

$$Interest income of $$8,000.$

Petit$$s A G I for $2024$ is:

a$.($$$5,000).$

b$.$$$0.$

c$.$$$45,000.$

d$.$$$48,000.$

e$.($$$2,000).$