during 2019, A single taxpayer who divorced in 2018, reported the following items of income and expenses:

income:

salary: 86000 municipal bond interest: 1300 bank account interest: 2300 alimony received: 12000 capital gain on the sale of stock owned more than one year: 3000 income from sole proprietorship business: 12500

expenses:

interest on the principal residence: 8000 real estate taxes on the principal residence: 1000 capital loss on the sale of stock owned more than one year: 7000

expenses related to a sole proprietorship:

rent: 6000 supplies: 2400 legal fee: 700 depreciation: 1200

compute this single taxpayer's taxable income