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In 2021, Dan, a single taxpayer, has ordinary income of $40,000. In addition, he has $3,000 in short-term capital gains, long-term capital losses of $11,000,

In 2021, Dan, a single taxpayer, has ordinary income of $40,000. In addition, he has $3,000 in short-term capital gains, long-term capital losses of $11,000, and long-term capital gains of $5,000. What is Dan's AGI for 2021?

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