2 2 pts Peter is a 25-year-old, single senior associate at a local public accounting firm. He lives with his disabled and dependent mother, for whom he provides more than a half of support. Peter earned a $75,000 salary in 2021. His other income consisted of $2,000 interest from a bank account and $400 interest on municipal bonds. In addition, he received $700 from his mother as a gift for passing his CPA exams. In 2021, he, unfortunately, sustained a capital loss of $5,000 from the sale of Arrow Corporation stock. His itemized deductions amount to $12,650 for the year. What is Peter's taxable income in 2021? $55,200 $61,450 $59,850 $61,350