A taxpayer owns three businesses and rental properties in $20$X$1.$ During the year, the first business, ABC, experienced a $$32,000$ loss. The taxpayer participated $200$ hours in ABC, and the employees worked more than $600$ hours. The taxpayer participated less than $100$ hours in the second business, XYZ$,$ which had a net loss of $$14,500.$ The taxpayer participated over $1,000$ hours in the third business, A$2$Z$,$ which had net income of $$35,000.$ The taxpayer also received dividends of $$16,000$ and interest of $$10,000$ in $20$X$1.$ Additionally, the taxpayer had a net loss of $$12,000$ from rental real estate activities in $20$X$1($in which the taxpayer actively participated$).$ 

Compute the taxpayer$’$s $20$X$1$ AGI