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 $ 91,000 Contributions to qualified pension plan 10,200 Qualified health insurance premiums 8,400 Year-end bonus 15,000 Annual directors fee 10,000 Group-term life insurance premiums (face=$40,000) 750 Whole life insurance premiums (face=$100,000) 1,420 Disability insurance premiums (no special elections) 4,350

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