Bradley is single. He has the following income and expense items in 2021: Nonbusiness bad debt 4,000 Business bad debt 5,000 Nonbusiness long-term capital gain 6,000 Nonbusiness short-term capital loss 2,000 Personal casualty loss (declared federal disaster area) 9,100 Loss on sale of 1244 stock acquired two years ago 55,000 Salary 90,000 Interest Income 5,000 Proceeds from Life Insurance Policy 100,000 Gift from Aunt Suzie 50,000 Total of state income taxes and mortgage interest expense 20,000 (1) Determine Bradley and Brenda's Adjusted Gross Income for 2021. Bradley is single. He has the following income and expense items in 2021: Nonbusiness bad debt 4,000 Business bad debt 5,000 Nonbusiness long-term capital gain 6,000 Nonbusiness short-term capital loss 2,000 Personal casualty loss (declared federal disaster area) 9,100 Loss on sale of 1244 stock acquired two years ago 55,000 Salary 90,000 Interest Income 5,000 Proceeds from Life Insurance Policy 100,000 Gift from Aunt Suzie 50,000 Total of state income taxes and mortgage interest expense 20,000 (1) Determine Bradley and Brenda's Adjusted Gross Income for 2021