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. $ 91.000 Salary payments Contributions to qualified pension plan Qualified health insurance premiums 10,200 8,400 Year-end bonus 20,000 Annual director's fee 10,000 750 Group-term life insurance premiums (face=$40,000) Whole life insurance premiums (face=$100,000) Disability insurance premiums (no special elections) 1.420 4,350 Charlie uses the cash method and calendar year for tax purposes. Calculate Charlie's gross income for the current year