Your client Scrooge McDuck would like you to prepare his taxes. He reports the following items that happened during the prior year. What is the total amount NOT subject to taxation?

Salary $$24,000$

Christmas bonus $27,000$

Funds embezzled from the city government $15,000$

Interest on Money Market Account $20,000$

Debt forgiven by girlfriend $19,000$

Child support from ex$-$wife $12,000$

Tips earned by not reported to his employer $28,000$

$1974$ Chevy NOVA won on retro gameshow $18,000$

Appreciation in Picasso artwork $25,000$