James a NYC resident, had wages of 105,000 in 2014 and 112,500 in 2015. In 2014 he had interest income from saving account of $975.00 interest income from the City of New York Mac Bonds of 1,200 and dividends income of $600.00. Additionally, on October 15, 2014. James sold 1,000 shares of JP Morgan stock for $7,850.00 The stock had an adjusted basis $16,500which he purchase on June 15, 2013. On March 15, 2015 James sold Citibank stock for $7,500,which had an adjusted basis of $5,200 James had no other income 2014 or 2015.

What is the James AGI for 2014?

What is the James AGI for 2015?