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Acob and Joria are married and file a joint return. They have the following items for the current year: Salaries $345,000 Loss on sale of

Acob and Joria are married and file a joint return. They have the following items for the current year:

Salaries $345,000
Loss on sale of 1244 stock acquired 15 years ago 136,000
Gain on sale of 1244 stock acquired ten months ago 44,000
Nonbusiness bad debt 12,000
Business bad debt 23,000

Determine their AGI for the current year. $

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