In 2022, Taxpayer T invested $100,000 cash in a business (" B ") in which T was a limited partner and did not materially participate. In 2022 B allocated $150,000 of losses to T. In 2022. T also had $100,000 of capital gains and $120,000 of passive income. What is T's AGI in 2022? (3) $120,000 b. 50 c. $100,000 d. $220,000 e. $70,000