Charlie was hired by Ajax this year as a corporate executive and a member of the board of directors. During the current year, Charlie received the following payments or benefits paid on his behalf.

Salary payments	$	96,500
Contributions to qualified pension plan		17,600
Qualified health insurance premiums		8,500
Year-end bonus		17,000
Annual directors fee		12,000
Group-term life insurance premiums (face value $40,000)		1,005
Whole life insurance premiums (face value $100,000)		1,780
Disability insurance premiums (no special elections)		5,090

a. Charlie uses the cash method and calendar year for tax purposes. Calculate Charlies gross income for the current year.

Gross Income _______