Al is single, age 40, and has net Schedule C self-employment income of $140,000. His expenses for the year are as follows: Alimony (divorced in 2015) $20,000 Charitable contributions 4,000 Self-employment tax 5,500 Health insurance premiums (self-employed) 7,500 Interest on home mortgage 7,200 Property taxes on personal residence 5,800 State sales tax 1,800 State income tax 5,200 Qualified Business Income (QBI) Deduction 25,950 What is Al's AGI? $83,800 $112,500 $107.000 $117.250 $109,750