Emily was employed for the first 7 months of the year and received a salary of $52,000. Emily received worker's compensation for one month at $3,000. During the remaining 4 months of the year, she received unemployment compensation of $30,000. Emily had interest income of $45. Emily had dividend income of $120. Emily borrowed $15,000 to install a new roof on her home. Emily also served on a jury and was paid $560. What is Emily's gross income for tax purposes.