Glenn works as a sales representative and travels extensively for his employer's business. This year Glenn was paid $98,000 in salary and made the following expenditures: Federal income taxes withheld .........................................................10,000

State income taxes withheld ............................................................2,000

Medical expenses ............................................................................1,000

Employee business expenses (unreimbursed portion) ...................1,000

Charitable contributions ...................................................................500

Investment counseling fees ..............................................................800

Will preparation fee ......................................................................... 500

Glenn also made a number of trips to Connecticut for gambling. This year Glenn won $2,000 after spending $14,500. Calculate Glenn's taxable income if he files single with one personal exemption.