On his federal income tax return, Benito Silva, a single taxpayer, reported income from wages, $27,820; tips, $5,495; and interest earned, $1,466. Benito had these adjustments to income: payments to a retirement plan, $2,000; penalty for early withdrawal of savings, $19. His employer withheld $3,985 from his pay for federal income tax. Benito claims the standard deduction of $5,450 and an exemption of $3,500. Find Benito's adjusted gross income .