Brody, single and age 32, had the following items for the current taxable year. • Salary of $140,000. • Interest income from U.S. government bonds of $2,000. • Dividends from a foreign corporation of $500. • Sale of small business § 1244 stock on October 20, 2022, for $20,000. The stock had been acquired two years earlier for $165,000. • Business bad debt of $4,000. • Nonbusiness bad debt of $10,000. • Sale of small business § 1244 stock on November 12, 2022, for $4,000. The stock had been acquired on June 5, 2022 • , for $800. • Sale of preferred stock on December 4, 2022, for $40,000. The stock was acquired four years ago for $18,000. • Total itemized deductions of $25,000 (no casualty or theft). Determine Brody's taxable income or loss for 2022