Gary, age 45, is single and has the following income and expenses for 2023: Salary $125,000 Net rental loss ($4,100) Dividend Income $2,100 Payment of Alimony (divorce finalized in May 2019) $14,000 Contribution to Traditional IRA $5,000 (Gary does not have a retirement plan at work) Loss on Sale of Section 1244 stock held for 2 years ($25,000) Penalty on early withdraw from savings account $250 Gift from Aunt Maripat $16,000 Lottery Winnings $6,300 Lottery tickets $500 Calculate Gary's AGI for 2023. (2 Points)