During the current year, Walter, a single taxpayer, had the following items. Salary $105.000 Personal use casualty gain 45,000 Personal use casualty loss (after $100 floor) 58,000 Cash contribution to church 25,000 Determine Walter's taxable income for the current year before deduction for $67,000 $82,000 $77,500 $80,000 None of the above