Your client Mary, age $27$ is single. She lives with her disabled mother who meets the requirements of being a "qualifying relative." This qualifies Mary for head$-$of$-$household filing status and the standard deduction in $2024$ for this filing status is $ $21,900.$ In $2024,$ she earned $$100,000$ in salary. She also received $$1500$ in interest from her savings bank. She also had interest from a New York State bond of $$1000.$

She also had a $ $5000$ capital loss and no capital gains. Her itemized deductions total $$15,000.$ Please compute her taxable income for $2024.$