Tonya had the following items for last year:
Salary $40,000
Short-term capital gains $12,000
Nonbusiness bad debt ($10,000)
Long-term capital loss ($8,000)
For the current year, Tonya had the following items:
Salary $45,000
Collection of last year’s bad debt $12,000
Determine Tonya's adjusted gross income for the current year.