Gabriel, an accountant, earns $360,000 from his practice. He also receives $9,100 in dividends and interest from various portfolio investments. During the year, he pays $85,000 to acquire a 15% interest in a partnership that produces a $120,000 loss. In addition, he has a $12,000 passive income from other sources. Compute Gabriel's AGI, assuming that:

a. He does not participate in the operations of the partnership.

In this case, Gabriel's AGI is $ 369,100.

b. He is a material participant in the operations of the partnership.

In this case, Gabriel's AGI is $ ???