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:
$\begin{array}{l}\begin{array}{lll}\text { State income taxes withheld}\\\text { Employee business expenses (unreimbursed portion)}\\\text { Charitable cash contributions}\\\text { Investment counseling fees}\\\text { Tax preparation fee}\\\end{array}\begin{array}{lll}\$ 6,300\\1,450 \\200 \\780 \\310\\\end{array}\end{array}$


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 2018 taxable income if he files single.