Linda, who files as a single taxpayer, had W-2 wage income of $80,000 and no other income for 2020. She incurred the following expenses during the year: State and local income taxes 2,800 State sales tax 1,200 Real estate taxes 2,000 Home mortgage interest 5,000 Car loan interest 600 Personal property (car) tax 400 Charitable contributions 1,000 Medical expenses (before 7.5% floor) 3,600 Casualty loss (non-federally declared disaster area) 2,000 The standard deduction for single filers is $12,400.

Calculate Linda's adjusted gross income.