Dillon rented out his home for 9 days during the year for $5,200. 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 $ 2,550 10,875 1,075 1,210 3,840 10,400 Dillon's AGI IS $132,814 before considering the effect of the rental activity. His AGI after considering the tax effect of the rental use of his home is $