Rachelle Earhart had $60,000 in profits from her sole proprietorship, $5,000 in dividends, and $3,000 in interest. She deducted $3,000 for health insurance premiums, $6,000 for real property taxes, $4,239 for self-employment taxes, $10,000 for mortgage loan interest, and $2,500 for state income taxes. Based on this information, what is Rachelle's adjusted gross income?