Compute the taxable income for 2022 for Emily on the basis of the following information. Her filing status is single.

Salary	$85,000
Interest income from bonds issued by Xerox	1,100
Alimony payments received (divorce occurred in 2014)	6,000
Contribution to traditional IRA	6,000
Gift from parents	25,000
Short-term capital gain from stock investment	2,500
Amount lost in football office pool	500
Age	40