Artis, a married taxpayer filing a joint return, had the following items for 2013:
- Salary of $60,000.
- Loss of $40,000 on the sale of stock acquired two years ago from Benjamin, an investor.
- Gain of $45,000 on the sale of§1244 stock acquired three years ago.
- Stock acquired on January 15, 2013, for $15,000 became worthless on July 1, 2013.
Determine Artis's AGI for 2013.