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: $\ \text{State income taxes withheld}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\$ 6,300$
$\ \text{Employee business expenses (unreimbursed portion)\quad\quad1,450}$
$\ \text{Charitable contributions}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad200$
$\ \text{Investment counseling fees}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad780$
$\ \text{Tax preparation fee}\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad310$ 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.