CO 40 with black & rib for 10 rounds. One round SS in yellow, one in purple. On the next round, increase two stitches on the back needle (magic loop) & establish the garter panel of 12 center stitches on back side for 12 more rounds.

Started thumb gusset with one KFB & increased every 3rd round until I had 14 stitches. On the next round, I BO the thumb stitches & returned to 20 stitches on the front needles, 22 on the back needle & knitting 12 rounds total. For the top. I finished with 5 rounds of 1 x 1 ribbing.