Jeremy and Alyssa Johnson have been married for five years and do not have any children. Jeremy was married previously and has one child from the prior marriage. He is self$-$employed and operates his own computer repair store. For the first two months of the year, Alyssa worked for Office Depot as an employee. In March, Alyssa accepted a new job with Super Toys Incorporated $($ST$),$ where she worked for the remainder of the year. This year, the Johnsons received $$255,000$ of gross income.

Expenses associated with Jeremy's store include $$40,000$ in salary $($and employment taxes$)$ to employees, $$45,000$ of supplies, and $$18,000$ in rent and other administrative expenses.

Alyssa contributed $$5,000$ to a regular IRA. She did not participate in an employer$-$provided retirement plan. Jeremy currently is not saving for his retirement. As a salesperson, Alyssa incurred $$2,000$ in travel expenses related to her employment that were not reimbursed by her employer.

The Johnsons own a piece of raw land held as an investment. They paid $$500$ of real property taxes on the property and they incurred $$200$ of expenses in travel costs to see the property and to evaluate other similar potential investment properties.

The Johnsons own a rental home. They incurred $$8,500$ of expenses associated with the property.

Jeremy paid $$4,500$ for health insurance coverage for himself $($not through an exchange$).$ Alyssa was covered by health plans provided by her employer, but Jeremy is not eligible for the plan until next year.

Jeremy paid $$2,500$ in self$-$employment taxes $($$$1,250$ represents the employer portion of the self$-$employment taxes$).$

Jeremy paid $$5,000$ in alimony and $$3,000$ in child support from his prior marriage $($divorce decree executed in $2010).$

Determine the Johnson's AGI for $2023$ given the above information.