Kohsei Had the Following Transactions for 2019 What Is Kohsei's AGI for 2019

Essay

Kohsei had the following transactions for 2019: $\begin{array}{llr} \text { Salary } &&\$80,000\\ \text { Alimony paid } &&(4,000)\\ \text { Recovery from car accident- } &\\ \text { Personal injury damages} &\$40,000\\ \text { Punitive damages} &70,000&110,000\\ \text { Gift from parents } &&20,000\\ \text {Property sales- } &\\ \text { Loss on sale of boat (used for pleasure and owned 4 years) } &(\$4,000)\\ \text { Gain on sale of ADM stock (held for 10 months as an investment) } &4,000&(-0-)\\\end{array}$
What is Kohsei's AGI for 2019?