Ken is $63$ years old and unmarried. He retired at age $55$ when he sold his business, Understock.com. Though Ken is retired, he is still very active. Ken reported the following financial information this year. Assume Ken files as a single taxpayer.

Ken won $$1,400$ in an illegal game of poker $($the game was played in Utah, where gambling is illegal$).$

Ken sold $1,200$ shares of stock for $$32$ a share. He inherited the stock two years ago. His tax basis $($or investment$)$ in the stock was $$31$ per share.

Ken received $$27,000$ from an annuity he purchased eight years ago. He purchased the annuity, to be paid annually for $20$ years, for $$226,800.$

Ken received $$13,500$ in disability benefits for the year. He purchased the disability insurance policy last year.

Ken decided to go back to school to learn about European history. He received a $$700$ cash scholarship to attend. He used $$400$ to pay for his books and tuition, and he applied the rest toward his new car payment.

Ken's son, Mike, instructed his employer to make half of his final paycheck of the year payable to Ken as a gift from Mike to Ken. Ken received the check on December $30$ in the amount of $$1,400.$

Ken received a $$710$ refund of the $$3,800$ in state income taxes his employer withheld from his pay last year. Ken claimed $$13,200$ in itemized deductions last year $($the standard deduction for a single filer was $$12,950).$

Ken received $$32,000$ of interest from corporate bonds and money market accounts.

$1.$ Determine Ken's gross income.