Brooks, single and age $42,$ was divorced after $12/31/2018.$ He had the following items of income and expenses for the $2023$ tax year.

Wages: $$60,000$

Interest: $$1,000$

Inheritance: $$50,000$

Alimony paid: $$10,000$

Child support paid: $$8,000$

Federal taxes paid: $$5,000$

State income taxes paid: $$2,000$

Medical expenses: $$7,500$

What is Brooks$$ adjusted gross income for $2023?$

A$.$ $$49,000.$

B$.$ $$51,000.$

C$.$ $$59,000.$

D$.$ $$61,000.$