44. Dave Eichoff had adjusted gross income for 4 2018 of $122,000 before any passive losses or other rental activities. He owned a mountain cabin in Idaho, which he rented for 125 days and which was not used by him at all during the year. The property will experience a net loss of $12,500. He also had a limited partnership interest that was purchased in 1985 and yielded a loss of $22,000. What is Dave's adjusted gross income after considering the passive activity and rental losses