Courtney incurs and pays the following expenses during the current year:
Alimony of $30,000 to her former spouse, Alan (i.e. she paid this amount).
Child support of $12,000 to Alan for the care of their son, Victor.
Medical expenses of $10,000 for herself
Charitable contributions of $5,000 to her church.
Contribution to her traditional IRA of $4,000.
Mortgage interest on her residence of $9,000.
Property taxes on her residence of $1,200.
State income taxes for herself of $4,500.
Courtney’s only income is a $100,000 salary.
Calculate Courtney’s taxable income assuming she claims Victor as a deduction (I need to see the separation of “for” and “from” AGI).