Janet, 43, is an employee of Primus University. Her annual salary is $44,000. Pri- mus provides all employees with health and accident insurance (Janet's policy cost $1,800) and group term life insurance at twice their annual salary rounded up to the nearest $10,000 ($90,000 of coverage for Janet). In addition, Primus pays the first $1,000 of each employee's Social Security contribution. The university has a qualified pension and a flexible benefits plan. Janet has $4,000 of her salary withheld and paid (and Primus matches the payment) into the pension plan. She also elects to have $1,300 of her salary paid into the flexible benefits plan. Because her medical costs are lower than expected, Janet gets back only $1,250 of the $1,300 she paid into the plan. What is Janet's gross income for the current year?