Frank, age 70, is single and an employee of Unknown Corporation. His only sources of income this year were $80,000 of wages, $15,100 in life insurance proceeds from the death of his mother, and a $1,000 cash gift from his brother. Based on the above, Frank's AGI for the current year is:

a.$80,000

b.$81,000

c. $96,100

d. $95,100