The following information applies to Zachary, who is single, for 2018:

Salary	$73,000
Alimony paid to his ex-wife (decree executed prior to January 1, 2019)	12,200
Child support payments	9,000
Cash prize from lottery	10,000
Capital gain from sale of personal sail boat	6,000
Appreciation in value of land purchased for investment	25,000
Capital loss from sale of corporate stock	(2,000)
Number of potential dependents	?
Age	51

Zachary maintains a household for his uncle, who lives in another state. His uncle earned $23,000.

Click here to access the standard deduction table to use.

Indicate whether the following items are taxable or nontaxable to Zachary.

Capital gain from sale of personal sail boat	Taxable
Cash prize from lottery	Taxable
Salary	Taxable
Appreciation in value of land purchased for investment	Not taxable

Identify whether the items are deductible (fully or partially) by Zachary.

Alimony paid to his ex-wife	Deductible
Child support payments	Not deductible
Capital loss from sale of corporate stock	Deductible

Zachary's taxable income in 2018 is $.