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Tonya had the following items for last year: Salary $40,000 Short-term capital gain $12,000 Nonbusiness bad debt ($10,000) Long-term capital loss ($8,000) For the current

Tonya had the following items for last year:

Salary $40,000
Short-term capital gain $12,000
Nonbusiness bad debt ($10,000)
Long-term capital loss ($8,000)

For the current year, Tonya had the following items:

Salary $45,000
Collection of last years bad debt $12,000

Determine Tonya's adjusted gross income for the current year.

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