Find the gross income, the adjusted gross income, and the taxable income. Base the faxable income on the greater of a standard deduction or an itemized deduction.

A taxpayer earned wages of $$93,200,$ received $$540$ in interest from a savings account, and contributed $$10,900$ to a tax$-$deferred retirement plan. He is entitled to a standard deduction of $$18,800.$ The interest on his home mortgage was $$7100,$ he contributed $$9610$ to charity, and he paid $$2825$ in state taxes.

His gross income is $

$($Simplify your answer.$)$