taxpayer, an accountant, worked for an accounting firm. This year his salarywas $70,000. He saved $10,000 of his salary by placing it into a savings account.By the end of the year, the savings account had earned $100 of interest. In January,he traveled to Orlando to represent his firm at the annual meeting of accountants.The organizers of the event had several evening activities planned, including atrip to one of the local theme parks. He also prepared and filed his own tax returnfor the previous year. From what sources does Taxpayer have gross income