Jeremiah and Megan had the following as income and expenses during the year
Self employment Activity
Gross income 35,000.00
Business license fee 500.00
Marketing expense 2,000.00
Salary paid to Megan 10,000.00
Jeremiah wage from his job 67,000
Interest from savings 1,500
Short term capital gain 15,000
What is Jeremiah and Means gross income before adjustments?