Amy received a salary of $41000, her employer reimbursed her $5000 during the year for two graduate courses she completed at the local university. Her employer also paid premiums on group term life insurance for her. Amy has set her children as the beneficiaries of this policy, which was for $80000. the cost of this insurance paid by the employer is deemed to be $20 per $1000 of coverage. what is Amy's adjust gross income for the year?