Assume that in addition to the information in Problem 42, Nell had the following items in 2017:

Personal casualty gain on an asset held for four months ........................    $10,000
Personal casualty loss on an asset held for two years ..............................        1,000

Determine Nell’s AGI for 2017. 

In problem 42,

Nonbusiness bad debt ....................................................................................    $ 6,000
Business bad debt ...........................................................................................       2,000
Nonbusiness long-term capital gain ..............................................................      4,000
Nonbusiness short-term capital loss .............................................................      3,000
Salary .................................................................................................................    50,000
Interest income ................................................................................................      3,000