During the year, Kent, a single taxpayer, reports the following items of income and expense:


Income: Amount
Salary......................................................................................................$150,000
Dividends.........................................................................................................800
Interest income on savings........................................................................1,500
Rental income from a small apartment he owns....................................8,000

Expenses:
Medical..........................................................................................................6,000
Interest on principal residence..................................................................7,000
Real property taxes on principal residence..............................................4,300
Charitable contributions.............................................................................4,000
Casualty loss - personal..............................................................................6,100
Miscellaneous itemized deductions..........................................................1,200
Loss from sale of stock held for two years...............................................2,000
Expenses incurred on rental income:
Maintenance....................................................................................................500
Property taxes..............................................................................................1,000
Utilities...........................................................................................................2,400
Depreciation.................................................................................................1,700
Insurance.........................................................................................................800
Alimony payments to former wife...........................................................10,000


Required:
Assuming all of these items are deductible and that the amounts are before any limitations, what is Kent's taxable income for the year?