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

Alimony (divorce finalized in 2017)	$20,000
Charitable contributions	4,000
Contribution to a traditional IRA	5,500
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 Als AGI?

$94,100. $103,000. $107,000. $127,000. None of the Above