Al Is Single, Age 60, and Has Gross Income of $140,000

Multiple Choice

Al is single, age 60, and has gross income of $140,000. His deductible expenses are as follows: $\begin{array}{lr}\text { Alimony(divorce finalized in 2017) } & \$ 20,000 \\\text { Charitable contributions } & 4,000 \\\text { Contribution to a traditional IRA } & 5,500 \\\text { Expenses paid on rental property } & 7,500 \\\text { Interest on home mortgage and property taxes on personal residence } & 7,200 \\\text { State income tax } & 2,200\end{array}$ What is Al's AGI?

A) $94,100.
B) $103,000.
C) $107,000.
D) $127,000.
E) None of these.