Problem $14-45($LO$.2,3,5)$ Melaney has had a bad year with her investments. She lent a friend $$8,000$; the friend did not repay the loan when it was due and then declared bankruptcy. The loan is totally uncollectible. Melaney also was notified by her broker that the Oak corporate bonds she owned became worthless on October $13,2024.$ She had purchased the bonds for $$22,000$ on November $10,2023.$ Melaney also had a $$60,000$ loss on the disposition of $1244$ corporate stock that she purchased several years ago. Melaney is single. a$.$ What are the nature and amount of Melaney's losses? Type of Gain or Loss Property $1.$ Uncollectible loan to friend $2.$ Worthless Oak corporate bonds $3.$ Loss on $1244$ corporate stock Short$-$term capital loss Long$-$term capital loss Part ordina stry loss and part capital loss Amount Before Any Limitations $8,00022,00060,000$ Feedback T Check My Work Recognition of capital gain or loss usually requires a sale or exchange of a capital asset. The Code uses the term sale or exchange, but does not define it$.$ Generally, a property sale involves the receipt of money by the seller and$/$or the assumption by the purchaser of the seller's liabilities. An exchange involves the transfer of property for other property. b$.$ What is Melaney's AGI for $2024$ assuming that she has $$65,000$ of ordinary gross income from sources other than those discussed?