For tax year 2 0 2 2 , a single taxpayer has the following income items: $ 200,000 Wages ( with no employer - sponsored pension ) Sale of primary residence for $ 250,000 (where the taxpayer lived for the past 3 years ) $ 40,000 alimony paid, which was ordered from a 2 0 1 9 divorce decree $ 25,000 Life Insurance proceeds $ 4,500 Traditional IRA contribution Is this the adjusted gross income for the taxpayer