Daniel, age 38, is single and has the following income and expenses in 2019:

Salary income$177,000

Net rent income17,500

Dividend income700

Payment of alimony (divorce finalized in March 2019)26,000

a.Gross Income?

b. AGI?

Mortgage interest on residence7,000

Property tax on residence3,400

Contribution to traditional IRA (assume the amount is fully deductible)3,900

Contribution to United Church1,700

Loss on the sale of real estate (held for investment)2,200

Medical expenses5,300

State income tax1,050

Federal income tax7,700

Daniel's standard deduction for 2019 is $12,200.