6.Neal, single and age 37, reports the following items for 2019:

Salary $50,000

Casualty loss on business property(8,000)

Casualty loss on rental property (5,000)

Federal disaster area personal casualty gains 3,000

Federal disaster area personal casualty losses (after $100 floor)(12,000)

Interest expense and taxes on personal residence(11,700)

Determine Neal's (1) AGI and (2) the casualty loss deduction from AGI for 2019.