13.Sammy, a calendar year cash basis taxpayer who is age 66, has the following transactions in 2018:

Salary from job

$90,000

Alimony received from ex-wife (finalized in 2017)

10,000

Medical expenses

7,000

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.