Samantha, single and age 66 had the following income and expenses in 2023:

• Wages $95,000
• Interest from State of New Jersey Bonds $3,200
• Interest from Sun East Federal Credit Union $223
• Gift from Aunt Joan $22,000
• Capital loss from sale of Facebook Stock held for two years ($7,000)
• Contribution to Traditional IRA $6,000 (Samantha does not have a pension plan at work.)
• Loss from section 1244 stock ($40,000)
• Gambling winnings $15,000
• Gambling losses $4,000
• Inheritance from Uncle Bob $40,000

Calculate Samantha's AGI, Taxable Income and Tax Liability for 2023