Juanita, single and age 43, had the following items for 2010:
Salary .................... $60,000
Interest income ................. 6,000
Casualty loss on long-term business property ..... (15,000)
Casualty loss on rental property .......... (5,000)
Loss on theft of securities ............. (8,000)
Personal casualty gains .............. 6,000
Personal casualty loss (after $100 floor) ....... (13,000)
Other itemized deductions ............ (9,000)
Compute Juanita’s taxable income for 2010.