Janice is single, had gross income of $38,000, and incurred the following expenses:

Charitable contribution $2,500

Taxes and interest on home 9,000

Legal fees incurred in a tax dispute 1,000

Medical expenses incl a contribution to her HSA of $2,500 4,000

Student Loan Interest 200

Her AGI is:

1. $21,300
2. $28,800
3. $35,300
4. $37,800