During the year, Eairen had the following transactions:

Salary

$$90,000$

Short$-$term capital gain from a stock investment

$4,000$

Received repayment of $$20,000$ loan he made to his brother $($includes no interest$)$

$20,000$

State income taxes

$(5,000)$

Eairen's AGI is:

a$.$ $$103,000.$

b$.$ $$114,000.$

C$.$ $$94,000.$

d$.$ $$83,000.$

e$.$ $$98,000.$