Nell, single and age 38, had the following income and expense items in 2017:
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
Determine Nell’s AGI for 2017.