In $2023,$ Pierre, who is a blind surviving spouse with a single dependent child, had the following transactions.

Salary: $$85,000$

Short$-$term capital gain from a stock investment: $4,000$

Moving expense to change non$-$military jobs: $7,000$

Received repayment of $$20,000$ loan she made to her brother in $2006($includes no interest$)$: $20,000$

Alimony received from a former spouse $($divorce final in $2018)$: $15,000$

Child support received from a former spouse: $5,000$

Gain from sale of investment real estate bought in $2006$: $25,000$

State income taxes paid: $25,000$

Compute Pierre's tax.