During $2023,$ Anmol Frank had the following transactions:

Alimony received $($divorce occured in $2017)$

Interest income on IBM bonds

She borrowed money to buy a new car

Value of BMW received as a gift from aunt

Federal income tax withholding payments

The taxpayer's AGI is:

a$.$ $$74,000.$

b$.$ $$76,000.$

c$.$ $$79,000.$

d$.)$ $$81,000.$

e$.$ $$90,000.$