Kiara, a married taxpayer filing a joint return, had the following items for 2010:
Salary of $65,000
Loss of $45,000 on the sale of stock acquired two years ago from Mac, an investor
Gain of $40,000 on the sale of § 1244 stock acquired three years ago
Stock acquired on January 15, 2010 for $5,000 became worthless on July 1, 2010
Determine Kiara's AGI for 2010.