Compute the taxable income for 2021 for Emily on the basis of the following information. Her filing status is single.

Salary ......................................................................................................    $85,000

Interest income from bonds issued by Xerox ..................................        1,100

Alimony payments received (divorce occurred in 2014) .................        6,000 

Contribution to traditional IRA ..........................................................          6,000

Gift from parents ................................................................................        25,000

Short-term capital gain from stock investment .............................           2,500

Amount lost in football office pool ..................................................               500

Age .......................................................................................................                 40