Daniel, age 38, is single and has the following income and expenses in 2019: Salary income $177,000 Net rent income 17,500 Dividend income 700 Payment of alimony (divorce finalized in March 2019) 26,000 Mortgage interest on residence 7,000 Property tax on residence 3,400 Contribution to traditional IRA (assume the amount is fully deductible) 3,900 Contribution to United Church 1,700 Loss on the sale of real estate (held for investment) 2,200 Medical expenses 5,300 State income tax 1,050 Federal income tax 7,700 Daniel's standard deduction for 2019 is $12,200.

What is Daniel's gross income and his AGI?