Don, Peggy and Roger operate an adverstising agency located on madison avenue in new york as a partnership. Don owns 60% of the business, peggy owns 30% and Roger 10%

for the current year, the advertising agency reports the following from its operations:

Sales Revenue 972000

Trade & business Expenses (salaries utilities, rent ) 457000

charitable contributions 30000

Short term capital losses 46000

long term capital gains 15000

by how much will Don's AGI increase due to his partnership activities? Assume he has no other capital gains or losses.

note QBI is deducted after AGI and before taxable income.