G, age 57 and single, was employed during the first six months of the 2019 year and earned a $90,000 salary. During the next 6 months, he collected $18,200 of unemployment compensation, borrowed $8,000 (using his personal residence as collateral), and withdrew $1,000 from his $10,000 savings account (during 2019 $210 interest was earned in this account, at 2.1%). He made a qualified deposit in a traditional IRA account in December for $2,000. Gs 90 years old parents loaned him $9,000 (interest-free) on July 1 of the current year, when the Federal rate was 3%. Gregory did not repay the loan during the year and used the money to pay off his credit card debt. He has little in otherwise potentially deductible itemized costs (just $3,000 in property taxes and $6,000 in Delaware state income taxes) so he will use the standard deduction. Calculate Gregorys adjusted gross income for the 2019 year.

SALARY 90,000 UNEMPLOYMENT COMPENSATION 8,000 INTREST INCOME 210 DIVIDNE INCOME 0 GROSS INCOME 98,210