Rita owns a sole proprietorship in which she works as a management consultant. She maintains an office in her home (500 square feet) where she meets with clients, prepares bills, and performs other work-related tasks. Her business expenses, other than home office expenses, total $5,760.

The following home-related expenses have been allocated to her home office under the actual expense method for calculating home office expenses.

Real property taxes $ 1,680

Interest on home mortgage 5,220

Operating expenses of home 840

Depreciation 1,648

Also, assume that, not counting the sole proprietorship, Rita's AGI is $61,600. Rita itemizes deductions, and her itemized deduction for non-home business taxes is less than $10,000 by more than the real property taxes allocated to business use of the home.

Assume Rita's consulting business generated $15,400 in gross income.

Note: Leave no answer blank. Enter zero if applicable.

Required:

Given the original facts, what is Rita's AGI for the year?