Alice sustained a serious injury in the course of her employment in 2017. Alice took itemized deductions for her 2017 tax return which included $10,000 of medical expenses related to this injury. During 2018, Alice received the following payments in relation to her injuries:

Workers Compensation $12,000

Punitive damages from lawsuit $60,000

Compensatory damages from lawsuit as follows:

Reimbursement for medical expenses paid in 2017 $15,000

Damages for physical personal injuries $25,000

Calculate the amount that Alice must include in her 2018 Gross Income