Required Information

$[$The following information opplies to the questions disployed below.$]$

Shouna Coleman is single. She is employed as on architectural designer for Streamline Design $($SD$).$ Shouno wanted to determine her toxable income for this year. She correctly calculated her AGI. However, she wasn't sure how to compute the rest of her toxable income. She provided the following information with hopes that you could use it to determine her toxable income for $2023.$

a$.$ Shauna paid $$4,708$ for medical expenses for care from a broken ankle in October. Also, Shauna's boyfriend, Blake, drove Shouna $($in her car$)$ a total of $115$ miles to the doctor's office so she could receive care for her broken ankle.

b$.$ Shauna paid a total of $$3,470$ in health insurance premiums during the year $($not through an exchange$).$ SD did not reimburse any of this expense. Besides the health insurance premiums and the medical expenses for her broken ankle, Shouna had Lasik eye surgery lost year and paid $$3,070$ for the surgery $($she received no insurance reimbursement$).$ She also incurred $$478$ of other medical expenses for the year.

c$.$ SD withheld $$1,870$ of state income tox, $$7,565$ of Social Security tox, and $$14,780$ of federal income tox from Shauna's paychecks throughout the year.

d$.$ In $2023.$ Shouna was due a refund of $$278$ for overpaying her $2022$ state taxes. On her $2022$ state tax return that she filed in April $2023,$ she applied the overpoyment toward her $2023$ state tox liability. She estimated that her state tax liability for $2023$ will be $$2,370.$

e$.$ Shouna paid $$3,270$ of property taxes on her personal residence. She olso poid $$528$ to the developer of her subdivision because he had to replace the sidewolk in certoin oreas of the subdivision.

f$.$ Shauna paid a $$228$ property tax bosed on the state's estimate of the value of her car:

g$.$ Shauna has a home mortgage loan in the amount of $$234,000$ that she secured when she purchased her home. The home is worth obout $$414,000.$ Shouna poid interest of $$12,580$ on the loon this year.

h$.$ Shouna made several charitable contributions throughout the year She contributed stock in ZYX Corporation to the Red Cross. On the date of the contribution, the fair morket value of the donated shares wos $$1,280$ and her basis in the shares was $$512$ Shauna originally bought the ZYX Corporation stock in $2009.$ Shouno olso contributed $$328$ cash to State University and religious artifacts she has held for several years to her church. The ortifacts were valued at $$528$ and Shauna's basis in the items was $$328.$ Shouna had every reason to believe the church would keep them on display indefinitely. Shouna also drove $200$ miles doing church$-$related errands for her minister. Finally, Shouna contributed $$1,270$ of services to her church last year.

Shouna poid $$278$ in investment advisory fees and another $$178$ to have her tox return prepored $($that is$,$ she poid $$178$ in $2023$ to have her $2022$ tox return prepored$).$

J$.$ Shouna is involved in horse rocing os a hobby. During the year, she won $$2,570$ in prize money ond incurred $$12,800$ in expenses. She has never had a profitable year with her horse$-$racing activities, so she ocknowledges that this is a hobby for federal income tox purposes.

k$.$ Shouna sustoined $$2,070$ in gambling losses over the year $($mostly horse$-$racing bets$)$ and had only $$228$ in winnings.

a$.$ Assume Shouna's AGI is $$121,000.$ Determine Shauna's toxable income.

Note: Round your intermediate calculations to the nearest whole dollar amount.