34. Daniel, age 38, is single and has the following income and expenses in 2013.

Salary income $60,000

Net rent income $6,000

Dividend income $3,500

Payment of alimony $12,000

Mortgage interest on residence $4,900

Property tax on residence $1,200

Contribution to traditional IRA $5,000

Contribution to Untied Church $2,100

Loss on the sale of real estate (held for investment) $2,000

Medical expenses $3,250

State income tax $300

Federal income tax $7,000

a. Calculate Daniel