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During 2 0 2 4 , Hayden had the following transactions: Salary $ 9 2 , 0 0 0 Accident insurance proceeds 4 , 0

During 2024, Hayden had the following transactions:
Salary $92,000
Accident insurance proceeds 4,000
Inheritance from grandparent 50,000
Contribution to traditional IRA 6,000
Capital losses 7,000
Hayden's AGI is:
a. $82,000.
b. $79,000.
c. $125,000.
d. $136,000.
e. $83,000.

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