Becky, 45, is a senior vice president for South Publishing Company. During the current year, her salary is $125,000 and she receives a $25,000 bonus. South matches employee contributions to its qualified pension plan up to 10% of an employee's annual salary before bonuses. Becky contributes the maximum to the plan. She also receives the following benefits from South during the year:

South has a cafeteria plan that lets all employees select tax-free benefits or the cash equivalent on 5% of their annual salary before any bonus or pension plan payments. Becky uses the plan to buy health and accident insurance for her daughter at a cost of $1,600, group life insurance coverage of $200,000 at a cost of $1,300, and child care at a cost of $2,800. She takes the remaining $550 in cash.

All executive officers' medical expenses are covered by a self-insured medical reimbursement plan. Becky is fully reimbursed for her $600 in medical expenses.

South pays the employee's share of Social Security taxes on all executive employees' regular salaries.

Executive officers are provided with covered parking at company headquarters. All other employees must pay for their own parking. Becky's free parking is worth $4,500 this year.

Becky belongs to several professional organizations. South pays her dues of $850. In addition, South pays the dues for all executive officers at one social club. South pays Becky's $3,600 country club membership.

The executive officers eat lunch in a private dining room at company headquarters. The purpose of the dining room is to encourage the officers to interact in an informal setting. The executives are not required to follow an agenda and often socialize during mealtime. The value of the meals Becky ate in the dining room this year is estimated at $1,900.

Refer IRS Premium Table to answer the following question. Round answer to the nearest dollar.

Becky's gross income for the current year is $_________ from South Publishing.