Shauna Coleman $is$ single. She $is$ employed $asan$ architectural designer for Streamline Design $(SD).$ Shauna wanted $to$ determine her taxable income for this year. She correctly calculated her AGI. However, she wasn't sure how $to$ compute the rest $of$ her taxable income. She provided the following information with hopes that you could use $itto$ determine her taxable income for $2024.$

Shauna paid $$4,696$ for medical expenses for care from a broken ankle $in$ October. Also, Shauna's boyfriend, Blake, drove Shauna $(in$ her car$)$ a total $of115$ miles $to$ the doctor's office $so$ she could receive care for her broken ankle.

Shauna paid a total $of$ $$3,440in$ health insurance premiums during the year $(not$ through $an$ exchange$).SD$ did not reimburse any $of$ this expense. Besides the health insurance premiums and the medical expenses for her broken ankle, Shauna had Lasik eye surgery last year and paid $$3,040$ for the surgery $(she$ received $no$ insurance reimbursement$).$ She also incurred $$466of$ other medical expenses for the year.

$SD$ withheld $$1,840of$ state income tax, $$7,535of$ Social Security tax, and $$14,660of$ federal income tax from Shauna's paychecks throughout the year.

$In2024,$ Shauna was due a refund $of$ $$266$ for overpaying her $2023$ state taxes. $On$ her $2023$ state tax return that she filed $in$ April $2024,$ she applied the overpayment toward her $2024$ state tax liability. She estimated that her state tax liability for $2024$ will $be$ $$2,340.$

Shauna paid $$3,240of$ property taxes $on$ her personal residence. She also paid $$516to$ the developer $of$ her subdivision because $he$ had $to$ replace the sidewalk $in$ certain areas $of$ the subdivision.

Shauna paid $a$ $$216$ property tax based $on$ the state's estimate $of$ the value $of$ her car.

Shauna has a home mortgage loan $in$ the amount $of$ $$228,000$ that she secured when she purchased her home. The home $is$ worth about $$408,000.$ Shauna paid interest $of$ $$12,460on$ the loan this year.

Shauna made several charitable contributions throughout the year. She contributed stock $inZYX$ Corporation $to$ the Red Cross. $On$ the date $of$ the contribution, the fair market value $of$ the donated shares was $$1,160$ and her basis $in$ the shares was $$464.$ Shauna originally bought the $ZYX$ Corporation stock $in2009.$ Shauna also contributed $$316$ cash $to$ State University and religious artifacts she has held for several years $to$ her church. The artifacts were valued $at$ $$516$ and Shauna's basis $in$ the items was $$316.$ Shauna had every reason $to$ believe the church would keep them $on$ display indefinitely. Shauna also drove $200$ miles doing church$-$related errands for her minister. Finally, Shauna contributed $$1,240of$ services $to$ her church last year.

Shauna paid $$266in$ investment advisory fees and another $$166to$ have her tax return prepared $(thatis,$ she paid $$166in2024to$ have her $2023$ tax return prepared$).$

Shauna $is$ involved $in$ horse racing $as$ a hobby. During the year, she won $$2,540in$ prize money and incurred $$11,600in$ expenses. She has never had a profitable year with her horse$-$racing activities, $so$ she acknowledges that this $is$ a hobby for federal income tax purposes.

Shauna sustained $$2,040in$ gambling losses over the year $(mostly$ horse$-$racing bets$)$ and had only $$216in$ winnings.

Comprehensive Problem $6-64$ Part $a(Algo)$

$a.$ Assume Shauna's AGI $is$ $$115,000.$ Determine Shauna's taxable income.