Toshiomi Works as a Sales Representative and Travels Extensively for His

Essay

Toshiomi works as a sales representative and travels extensively for his employer's business.This year Toshiomi was paid $75,000 in salary and made the following expenditures:
State ircorre taxes withineld                                      $\$ 6,300$
Employee business expenses (urreimbursed portion)                      1,450
Charitable contributions                                                  200
Irvestrnent counseling fees                                              780
Tax preparation fee                                                          310
Toshiomi also made a number of trips to Las Vegas for gambling.This year Toshiomi won $12,000 in a poker tournament and this amount was almost enough to offset his other gambling losses ($13,420).Calculate Toshiomi's taxable income if he files single with one personal exemption.