Briana, single and age 43, reports the following items for 2022:

Salary	$60,000
Interest income	6,000
Casualty loss on business property	(15,000)
Casualty loss on rental property	(5,000)
Loss on theft of securities	(8,000)
Personal casualty gains	9,000
Personal casualty loss (after $100 floor)	(13,000)
Other itemized deductions	(9,000)

Compute Brianas taxable income for 2022.