Nell, single and age 38, had the following income and expense items in 2018:

Nonbusiness bad debt $6,000

Business bad debt 2,000

Nonbusiness long-term capital gain 4,000

Nonbusiness short-term capital loss 3,000

Salary 50,000

Interest income 3,000

Personal casualty gain on an asset held for four months 10,000

Personal casualty loss on an asset held for two years 1,000

Assume all casualty losses are after the application of the $100-per-event floor.

Determine Nell's AGI for 2018. (Hint: What happens with each element of personal casualty gains and losses when gains exceed losses?)