Assume that in addition to the information in Problem 54, 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.

Data from 54

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