Lisa lives in the country of Snowland. She has:

• a part-time job with one employer earning a gross salary of $23,000 per year;
• a casual job with a different employer earning a gross salary of $8,000 per year;
• $13,000 in a 1 year term deposit that will earn interest at the rate of 5% per year; and
• study expenses of $5,000 per year that are an allowable deduction.

What is her taxable income (to the nearest dollar)? Please do not include dollar signs or commas in your answer.