A man named Sue works as a sales consultant and travels a lot for his employer's business. This year, he was paid $75,000 in salary and made the following expenditures:

State income taxes withheld $5,200

Employee business expenses (unreimbursed portion) 2,450

Charitable cash contributions 800

Investment counseling fees 220

Tax preparation fee 500

Sue also made a number of trips to Las Vegas for gambling. This year Sue won $12,000 in a poker tournament and this amount was almost enough to offset his other gambling losses ($13,420). Calculate Sues taxable income if he files single.