Donna and Joel are married. Their 2022 tax and other related information is as follows: Total salaries $101,500 Bank account interest income 3,500 Increase in value of Randy and Sharons house (they did not sell their house during the year) 25,500 Employer paid premiums health insurance 7,500 Dividend income from ABC stock 2,000 Inheritance from Randy's parents 35,000 Personal injury award to Randy 55,000 Joel used his employer-provided discount of 40% to buy a $1,000 piece of machinery that his company sells as inventory. Joel only paid $600 for the machinery because of the discount. The companys gross profit percentage is 28%. 400 What is Joel and Donnas Adjusted Gross Income for 2022? A) $162,120 B) $103,620 C) $138,620 D) $107,120