Joline Operates Adventure Tours as a Sole Proprietorship If Joline Has Other Income of $6,000, What Is Her

Multiple Choice

Joline operates Adventure Tours as a sole proprietorship. For the year, Adventure Tours has the following income and expense items:
?
$$\begin{array} { l r } \text { Sales revenues } & \$ 325,000 \\\text { Short-term capital gains } & 5,000 \\\text { Short-term capital losses } & ( 9,000 ) \\\text { Trade and business expenses } & ( 185,000 ) \\\text { Taxable income } & \$ 136,000\end{array}$$
If Joline has other income of $6,000, what is her adjusted gross income?

A) $141,000
B) $142,000
C) $143,000
D) $146,000