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	$	118,000
Contributions to qualified pension plan		11,600
Qualified health insurance premiums		11,950
Year-end bonus		21,000
Annual directors fee		19,900
Group-term life insurance premiums (face = $40,000)		880
Whole life insurance premiums (face = $100,000)		1,970
Disability insurance premiums (no special elections)		4,090

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