Al is single, age 60, and has gross income of $140,000. His deductible expenses are as follows: Child support payments $20,000 Gift paid to his friend 4,000 Contribution to a traditional IRA 5,500 Expenses paid on rental property 7,500 Interest on home mortgage for personal residence 7,200 State income tax paid What is Al's AGI? A) $107,000. B) $94,100. C) $103,000. D) $127,000. 2,200