11. Sammy, a calendar year cash basis taxpayer who is age 66, has the following transactions:

Salary from job $90,000

Alimony received from ex-wife 10,000

Medical expenses 8,000

Based on this information, Sammy has:

a. AGI of $90,000.

b. AGI of $95,000.

c. AGI of $99,500.

d. Deduction for medical expenses of $0.

e. None of the above.