Tonya Had the Following Items for Last Year $\text { For the current year, Tonya had the following items: }$

Tonya had the following items for last year: $\begin{array}{lr}\text { Salary } & \$ 40,000 \\\text { Short-term capital gain } & 12,000 \\\text { Nonbusiness bad debt } & (23,000) \\\text { Long-term capital gain } & 8,000\end{array}$
$\text { For the current year, Tonya had the following items: }$
$\begin{array}{lr}\text { Salary } & \$ 45,000 \\\text { Collection of last year's bad debt } & 23,000\end{array}$
$\text { Determine Tonya's adjusted gross income for the current year. }$