Mr. and Mrs. Nester had the followings items of nancial support this year: Social Security benets ..

Mr. and Mrs. Nester had the followings items of financial support this year:
Social Security benefits …………………….. $ 26,890
Dividends and interest ………………………. 78,600
Pension from Mr. Nester’s former employer …. 28,200
Pension from Mrs. Nester’s former employer …. 34,700
Both pensions were paid by a qualified defined-benefit plan. Compute Mr. and Mrs. Nester’s AGI.