Calculate Lucas adjusted gross income. Explain your reasoning in including or excluding items.

• Lucas Turner is single and has never been married.
• Lucas is a welder and took a class at a local vocational school to improve his welding skills. He paid the cost of tuition and a course-related book. His qualified education expenses were $3,500.
• Lucas earned wages of $25,000 during the first half of the year. Lucas lost his job in July and received a total of $11,000 in unemployment compensation.
• Lucas also paid student loan interest for the courses he previously took to earn his Bachelors degree.
• For 2023, he paid student loan interest of $750.
• Lucas received a refund of $1,000 from the state of California. He did not itemize deductions last year.
• Lucas does not have any dependents.
• Lucas is a U.S. citizen with a valid Social Security number.