Kaylee is a self-employed investment counselor who also owns a rental property. This year, she collected $86,000 in fees and paid the following expenses:

Health insurance premiums (not through an exchange)	$4,300
Life insurance premiums (whole life)	2,000
Books on investing	300
Repairs of the rental property	550
Advertising for investment clients	1,870
State income taxes	4,400
Self employment tax (1/2 is employer share)	12,804

Kaylee files single with one personal exemption. Calculate her adjusted gross income.