hris, a single person, is a U.S. citizen living in France on assignment for his company. During 2023, he was present in France for 365 days. He had $180,000 of earnings from his job during 2023. His employer had a cafeteria plan. He was allocated $10,000 to spend on employee benefits. He selected $7,000 worth of benefits and took the rest as cash. He also had interest from State of Iowa bonds in the amount of $4,000. He was awarded $5,000 from the Amateur Athletic Association for being the outstanding Amateur Athlete of the year. What is his AGI for 2023