Toshiomi Works as a Sales Representative and Travels Extensively for His

Toshiomi works as a sales representative and travels extensively for his employer's business. This year Toshiomi was paid $75,000 in salary and made the following expenditures: $$\begin{array} { | l | r | } \hline \text { Air fare } & \$ 1,300 \\\hline \text { Lodging } & 750 \\\hline \text { Meals } & 600 \\\hline \text { Cab fare } & 220 \\\hline\end{array}$$ Toshiomi also made a number of trips to Las Vegas for gambling. This year Toshiomi won $12,000 in a poker tournament and this amount was almost enough to offset his other gambling losses ($13,420). Calculate Toshiomi's taxable income if he files single with one personal exemption.