Pat was divorced from her husband in 2012. During the current year she received alimony of $18,000 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 $32,00G. The school district paid her medical insurance premiums of $6,900 and provided her with group term life insurance coverage of $40,000. The premiums attributable to her coverage equaled $160. 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 financial 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 $4,600 and interest on State of California bonds of $2,850. Pat had itemized deductions of $9,600. Compute her taxable income for 2022