Sarah is disabled and receives payments from a numberof sources. The interest payments are from bonds that Sarah purchased over past years and a disability insurance policy that Sarah purchased herself.

Interest, bonds issued by City of Austin, Texas $ 2,000

Social security benefits 8,200

Interest, bonds issued by Ford Motor Company 1,500

Interest, U.S Treasury bills 1,300

Interest, bonds issued by City of Quebec ,Canada 750

Disability insurance benefits 19,500

Distributions from qualified pension plan 5,400

Calculate Sarah's gross income ?