In 2016, a self-employed taxpayer had gross income of $57,000. The taxpayer paid self-employment tax of $8,000, health insurance of $6,000, and $5,000 of alimony. The taxpayer also contributed $2,000 to a traditional IRA. What is the taxpayer's adjusted gross income?

a) $55,000
b) $46,000
c) $40,000
d) $50,000

Ans: c) $40,000

Business

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