Nell, single and age 38, had the following income and expense items in 2016:
Non business bad debt .....................................$ 6,000
Business bad debt .............................................2,000
Non business long-term capital gain .......................4,000
Non business short-term capital loss .......................3,000
Salary ..........................................................50,000
Interest income ................................................3,000
Determine Nell's AGI for 2016.