Bob, a CPA, earns $200,000 from his accounting practice in the current year. He receives $25,000 in dividends and interest during the year as well as $10,000 of income from a passive activity. In addition, he incurs a loss of $65,000 from an investment in a passive activity, a $15,000 loss from a nonpassive activity ($10,000 at-risk basis), and a short-term capital loss of $20,000. What is Bob's AGI for the current year? 190,000 207,000 212,000 235,000