Jacob and Joria are married and file a joint return. They have the following items for the current year: Salaries $345,000 136,000 44,000 Loss on sale of $ 1244 stock acquired 15 years ago Gain on sale of $ 1244 stock acquired ten months ago Nonbusiness bad debt Business bad debt 12,000 23,000 Determine their AGI for the current year. $ Jacob and Joria are married and file a joint return. They have the following items for the current year: Salaries $345,000 136,000 44,000 Loss on sale of $ 1244 stock acquired 15 years ago Gain on sale of $ 1244 stock acquired ten months ago Nonbusiness bad debt Business bad debt 12,000 23,000 Determine their AGI for the current year. $