Compute the taxable income for 2011 for Curtis on the basis of the following information. His filing status is single.

Salary.....................................................................................................................................$80,000

Interest income from issued by city of San Diego.....................................................................3,000

Alimony payments made...........................................................................................................3,600

Contribution to traditional IRA.................................................................................................5,000

Gift from grandparents.............................................................................................................26,000

Capital loss from stock investment............................................................................................3,000

Amount lost in football office pool (a sport gambling is against law where Curtis lives)........1,500

Number of potential dependents (two nephews, who live in another state) Age 39