$5.$ In $2023$ Jennifer is single and has the following income and expenses:

Salary $$78,000$

Interest income $5,000$

Qualified dividend income $9,000$

Long$-$term capital gain $10,000$

Short$-$term capital loss $14,000$

Deductions for AGI $3,000$

Deductions from AGI $($total itemized deductions$)16,000$