Pat was divorced from her husband in 2000. During the current year she received alimony of $10,000 and child support of $4,000 for her 11-year-old son, who lives with her. Her former husband had asked her to sign an agreement giving him the dependency exemption for the child but she declined to do so. After the divorce she accepted a position as a teacher in the local school district. During the current year she received a salary of $32,000. The school district paid her medical insurance premiums ot$6,000 and provided her with group term life insurance coverage ot$l0,000. The premiums attributable to her coverage equaled $100. During her marriage, Pat's parents loaned her $8,000 to help with the down payment on her home. Her parents told her this year that they understand her nancial problems and that they were cancelling the balance on the loan, which was $5,000. They did so because they wanted to help their only daughter. Pat received dividends from National Motor Company of $4,000 and interest on State of California bonds of $2,050. Pat sold her personal automobile for $2,300 because she needed a larger car. The automobile had cost $0,000. She purchased a new auto for $11,000. Pat had itemized deductions of $3.500- Compute her taxable income