During the current year, Abbie, a married individual who files a joint return, reports the following items of income and loss:

View the income and loss items.

Read the requirements.

Requirement a$.$ What is Abbie's AGI for the year?

Abbie's AGI for the year isIncome and Loss Items

Salary

$$,139,000$

Activity $x($passive$)$

$18,000$

Activity Y $($rental real estate, nontrade or business$)$

Activity Z $($rental real estate, nontrade or business$)$

$(12,000)$

Abbie actively participates in activities $Y$ and $Z$ and owns $100\%$ of both $Y$ and $Z.$