Mr. Garza earned an $85,000 salary and recognized a $12,000 loss on a security sale and a $14,000 gain on the sale of a limited partnership interest. His share of the partnership’s business income through date of sale was $2,100. (Both the gain and the business income are passive activity income.) Mr. Garza was allocated a $13,900 passive activity loss from an S corporation. Compute his AGI.

Assume the taxable year is 2018.