Jane has the following income and losses for the current year: ($1,500) loss from a a 30% interest in Laminate Partnership in which she does not materially participate. ($500) loss from a 0.2% limited partnership interest in Venture, a limited partnership. ($2,400) loss form a 12% interest in an S corporation in which she manages one of the departments. $32,000 salary as a manager with an S corporation. $600 of dividend income from Higher Mutual Fund. What is Jane's adjusted gross income?