Al Hoffman is a $40-$year$-$old civil engineer who earned a salary of $$130,000$ in $2023.$ His spouse died in $2017,$ and he has not remarried. He rents a home in Oswego, Illinois, where he and his daughter, Heather, live. Heather is $20$ years old. She is a full$-$time student at Aurora University, where she is studying to be an accountant.

Al provides most of Heather$$s support. The only support Al did not provide in $2023$ was for the costs of Heather$$s tuition, room and board, and other expenses of attending Aurora University, which were paid with a $$15,000$ scholarship Heather received. Heather$$s only source of income during $2023$ was $$2,200$ of qualified dividends from a Vanguard mutual fund. The dividends were reinvested in additional mutual fund shares.

Al owns a small apartment building that he leases to tenants. In $2023$ he received $$40,000$ of rental income from his tenants. His expenses associated with the apartment building were real estate taxes of $$8,000,$ maintenance costs of $$600$ and depreciation on the apartment building of $$27,500.$

A few years ago, Al acquired several investments. During $2023$ he received $$2,200$ of interest income from corporate bonds and $$1,500$ of interest income from City of Denver municipal bonds. During $2023$ Al also sold $100$ shares of stock of ABC Corporation, recognizing a long$-$term capital gain of $$10,000,$ and $50$ shares of XYZ Corporation, recognizing a short$-$term capital gain of $$6,000.$ Unfortunately, he suffered a loss of $$6,000$ in $2023$ as his share of the loss from a limited partnership investment in which he is a limited partner. His tax basis and at$-$risk amounts in the limited partnership exceed $$6,000.$

Al took out large student loans to pay for his education as a civil engineer at the Massachusetts Institute of Technology. During $2023,$ he paid $$2,000$ of interest expense on his student loans. He also paid $$5,800$ of Illinois income taxes, $$12,500$ of charitable contributions, and the following medical$-$related expenses for himself and Heather in $2023$:

Insurance premiums

$ $7,952$

Medical care expenses

$ $2,100$

Prescription medicine

$ $350$

Over$-$the$-$counter medicine

$ $1000$

New contact lenses for Heather

$ $200$

Question:

How much federal gross income did Al receive in $2023?$