2.In 2018, Theresa, who is single, was in an automobile accident and suffered physical injuries. The accident was caused by Ramon's negligence. In 2019, Theresa collected compensatory damages from his insurance company. She received $15,000 for loss of income, $10,000 for pain and suffering, $50,000 for punitive damages, Additionally, during 2018 Theresa filed a single return. Her total itemized deductions were $12,800 which included $5,200 of state income taxes. In 2019, she received a refund of $900 refund of state income taxes. As a result of the above items, how much is Theresa's 2019 gross income? [The standard deduction for a single person was $12,000 in 2018 and $12,200 in 2019]