Al is single, age 60, and has gross income of $140,000, of which $120,000 is salary and $20,000 is rental income. His deductible expenses are as follows:

Charitable contributions	4,000
Contribution to a traditional IRA	6,000
Expenses paid on rental property	7,500
Interest on home mortgage and property taxes on personal residence	7,200
State income tax	2,200

What is Al's AGI?

a.$140,000.

b.$114,000.

c.$134,000.

d.$126,500.