Taylor, Age 42, who is single, works for a public accounting firm and had the following transactions for 2019:

Salary $85,000

Moving expenses incurred to change jobs 12,000

Inheritance received from deceased uncle 300,000

Life insurance proceeds from policy on uncle's life (Taylor was named the beneficiary) 200,000

Cash prize from church raffle 3,000

Deductible IRA contribution 2,000

Medical expenses 4,000

Payment of church pledge 4,500

Real estate taxes paid 3,000

Mortgage interest paid 6,000

Federal tax withheld on W-2 14,000

Calculate Taylor's Gross income for 2019

Calculate Taylor's AGI for 2019

Calculate Taylor's Tax liability for 2019

Calculate Taylor's refund or taxes due for 2019

Explain all the steps for each part