Phil and Susan are married taxpayers filing a joint return. The couple have two dependent children. Susan has wages of $34,000 in 2016. Phil does not work due to a disability, but he is a buyer and seller of stocks on the Internet. He generally buys and holds for long-term gain, but occasionally gets in and out of a stock quickly. The couple's 2016 stock transactions are detailed below. In addition, they have $2,300 of qualifying dividends.

What is Phil and Susan's AGI?

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tem Blue stock Puce stock Beige stock Red stock Black stock Gray stock Date Acquired 11/10/15 12/13/14 12/14/11 06/29/15 05/15/15 04/23/14 Date Sold 03/12/16 05/23/16 07/14/16 05/18/16 10/18/16 10/18/16 Cost Sales Price 3,000 6,000 13,000 %,000 67,000 80,000 6,000 32,000 14,500 67,800 88,200