Phil and Susan are married taxpayers, filing a joint return. The couple have two dependent children. Susan has wages of $34,000 in 2015. 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 2015 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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Date Acquired 11/10/14 12/13/13 12/14/10 06/29/14 05/15/14 04/23/13 Date Sold 03/12/15 05/23/15 07/14/15 05/18/15 10/18/15 10/18/15 Cost Sales Price Item Blue stock Puce stock Beige stock Red stock Black stock Gray stock 3,000 36,000 13,000 26,000 67,000 89,000 6,000 32,000 14,500 27,000 67,800 88,200