Andy has the following facts for 2020: W-2 wages of $80,000

Employee free food of $800 offered to all employees who have to work late as required by the employer

Employer-provided healthcare $7,000

Contributions to Individual Retirement Account $6,000

Employee fringe benefits $500

Employer gift at Christmas time cash gift card $270

What is Andy's AGI (Adjusted gross income) for 2020?

$87,800

$74,000

$80,250

$74,270

$80,750