Arnold was employed during the first six months of the year and earned
a $46,000 salary.  During the next 6 months, he collected $4,800 of
unemployment compensation, borrowed $6,000 (using his personal
residence as collateral), and withdrew $1,000 from his savings account
(including $60, interest).  His luck was not all bad, for in December
he won $800 in the lottery on a $5 ticket.  Because of his dire
circumstances, Arnold's parents loaned him $10,000 (interest-free) on
July 1 of the current year, when the Federal rate was 8%.  Arnold did
not repay the loan during the year and used the money for living
expenses.  Calculate Arnold's adjusted gross income for the year.