I. Calculate adjusted gross income for Evan Easterling for 2021, based on the following information: (50%)

Salary $100,000 Bonus $50,000 Gift from mother, $200,000 Interest on State of Kentucky bond $30,000 Sister Eva repaid a $20,000 loan from 2013 Alimony paid $10,000, The divorce was signed in 2010 Sole proprietorship income $30,000 Qualified contribution to health savings to account $2,000 Evan found a bracelet worth $5,000 on the bus. Partnership income $10,000 Capital loss $10,000 The employer portion of the self-employment tax is $2,000 Child support received $10,000 Evan was the beneficiary of his great grandfathers life insurance policy. Evan received $20,000 Evan received a legal settlement of $20,000 from a business lawsuit Partnership income $5,000 Evan won $10,000 in a bowling tournament Penalty for early withdrawal from timed savings account $1,000. Evan won $5,000 at BINGO Educator expenses $500 Treasury Bill interest $5,000 Rental income $10,000 Evan inherited $100,000 from his great grandmother