Kathy Smith, age 42 and single, is a pilot for United Airlines. For 2022, her W-2 reported \$125,000 in salary, $15,700 federal income tax withheld, $6,500 state income tax withheld and the appropriate amount of Social Security and Medicare withheld. Kathy rents an apartment for $3,000 per month in Santa Monica near LAX. United Airlines pays $2,000 per year to provide Kathy with Group Term Life Insurance for coverage equal to one year of Kathy's salary. She received a $20,000 gift from her grandfather to help her save for a down payment to purchase a home. When she flies early morning flights, she is provided with free breakfast at the United Airlines lounge, which would have cost her a total of $900 for the year. She is able to fly free on United. She took two free flights for vacation in 2022 , one to Cancun and one to the Bahamas. The cost of those two flights would have been $300 and $600 respectively. In 2021 , she itemized her deductions, which totaled $13,150. What is Kathy's Taxable Income