Carter single and age 43, reports the following items for 2020:

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 Carter taxable income for 2020.