Tonya Reports the Following Items for Last Year Determine Tonya's Adjusted Gross Income for the Current Year

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