Sally, age 45, single, no dependents, has wages of $55,000 in 2017. Sally has deductible medical expenses of $15,000 in 2017 before the 10% of AGI floor. Sally is trying to decide whether she should contribute $5,000 to a deductible IRA in 2017. Without the IRA contribution, Sallys taxable income for 2017 would be $41,450 ($55,000 - $9,500 ID - $4,050 exemption = $41,450). What would Sallys taxable income be if Sally contributed $5,000 to a deductible IRA in 2017?