[ANSWERED] Pat was divorced from her husband in 2012. During the current year she received alimony of $18,000..

Pat was divorced from her husband in 2012. During the
current year she received alimony of $18,000 and child support of $4,000 for
her 11-year-o ld son, who lives with her. Her former husband had asked her to
sign an agreement giving him the dependency exemption for the child but she
declined to do so. After the divorce she accepted a position as a teacher in
the loca l school district. During the current year she received a salary of
$32,000 . The school district paid her medical insurance premiums of $6,900 and
provided her with group term life insurance coverage of $40,000 . The premiums
attributable to her coverage equa led $160 . During her marriage, Pat’s parents
loaned her $8,000 to help with the down payment on her home. Her parents told
her this year that they understand her financial problems and that they were
cancelling the balance on the loan, which was $5,000. They did so because they
wanted to help their only daughter. Pat received dividends from National Motor
Company of $4,600 and interest on State of California bonds of $2,850. Pat had
itemized deductions of $9,600. Compute her taxable income for 2019 .