Neal,single and Age 37,has the Following Items for 2014 Detrmine Neal's Taxable Income for 2014

Neal,single and age 37,has the following items for 2014:
$\begin{array}{lr}\text { Salary } & \$ 50,000 \\\text { Casualty loss on business property } & (8,000) \\\text { Casualty loss on rental property } & (5,000) \\\text { Personal casualty gains } & 3,000 \\\text { Personal casualty losses (after } \$ 100 \text { floor) } & (12,000) \\\text { Interest expense on personal residence } & (7,000)\end{array}$
detrmine neal's taxable income for 2014.