A taxpayer whose fi ling status is married fi ling separately recognizes a $5,000 net short-term capital loss and a $1,000 net long-term capital gain during the year. If the taxpayer's only other item of income or deduction is his $55,100 of wages, his AGI is:
a. $52,100.
b. $53,600.
c. $55,100.
d. $56,100.
e. None of the above.