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:
Alimony
$20,000
Charitable contributions
4,000
Contribution to a traditional IRA
5,500
Expenses paid on rental property
7,500
Interest on home mortgage and property taxes on personal residence
7,200
State income tax
2,200
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What is Al's AGI?

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