Dillon rented out his home for 9 days during the year for $6,300. He resided in the home for the remainder of the year. Expenses associated with use of the home for the entire year were as follows: Real property taxes Mortgage interest Repairs Insurance Utilities Depreciation $ 3,100 12,250 1,350 1,540 5,160 12,600 Dillon's AGI is $132,496 before considering the effect of the rental activity. His AGI after considering the tax effect of the rental use of his home is $