Sarah is disabled and receives payments from a numberof sources. The interest payments are from bonds that Sarah purchased over past years and a disability insurance policy that Sarah purchased herself.
Interest, bonds issued by City of Austin, Texas $ 2,000
Social security benefits 8,200
Interest, bonds issued by Ford Motor Company 1,500
Interest, U.S Treasury bills 1,300
Interest, bonds issued by City of Quebec ,Canada 750
Disability insurance benefits 19,500
Distributions from qualified pension plan 5,400
Calculate Sarah's gross income ?