Harry (age 61) is a single taxpayer who retired in 2020. Twenty years ago, Harry created a Roth IRA and made the maximum annual contribution allowable each year for the past twenty years. During 2020, he had the following sources of income.

Interest from bank accounts $ 2,000

Cash Dividends $ 800

Withdrawals from 401(k) account $15,000

Withdrawals from Roth IRA $ 8,000

The $8,000 withdrawal from the Roth IRA is comprised of $3,000 of earnings on contributions and the remaining $5,000 represents a return of Harrys original contributions. What is Harrys Gross Income for 2020?