Neal,single and Age 37,has the Following Items for 2016

Neal,single and age 37,has the following items for 2016:
Salary
$50,000
Casualty loss on business property
(8,000)
Casualty loss on rental property
(5,000)
Personal casualty gains
3,000
Personal casualty losses (after $100 floor)
(12,000)
Interest expense on personal residence
(7,000)
Determine Neal's taxable income for 2016.