[48 ] In 2016, a self-employed taxpayer had gross income of $57,000. The taxpayer paid self- employment tax of $8,000, health insurance of $6,000, and $5,000 of alimony. The taxpayer also contributed $2,000 to a traditional IRA. What is the taxpayer's adjusted gross income?

A. $55,000

B. $80,000

C. $46,000

D. $40,000