Red, age 28 and not blind, has come to you to prepare her 2023 tax return. She has brought you the following documentation on both the income she has received in 2023 and the payments she has made in 2023. She is not sure if the income items are taxable or not taxable and she is unsure if any of her payments are deductible or not. The one thing she does know is that her filing status is Single! Income received and payment made: Received wages $ 35,000 Received lottery prize 8,000 Received life insurance proceeds 15,000 Made an IRA Contribution 2,500 Received birthday money from her parents 1,000 Loss on a stock investment (capital loss) 4,800 Made a charitable contribution to qualified organization 6,000 Received alimony from ex-husband (divorce finalized in 2015) 4,350 Received interest income from PNM bonds 2,600 Paid student loan interest 120 Received interest income on City of Albuquerque bonds 1,300 Paid property taxes on personal residence 3,500 State income taxes withheld from pay 4,900 Number of personal & dependency exemptions Calculate Red's AGI as reported on his 1040 tax return