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 Inc. (ST), where she worked for the remainder of the year. This year, the Johnsons' received $255,000 of gross income. Determine the Johnsons' AGI given the following information (assume the 2016 rules apply for the purposes of the qualified education expense deduction): A. 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. B. 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. C. The Johnsons own a piece of raw land held as an investment. They paid $500 of the 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. D. The Johnsons own a rental home. They incurred $8,500 of expenses associated with the property. E. The Johnsons' home was only 5 miles from the Office Depot store where Alyssa worked in January and February. The ST store was 60 miles from their home, so the Johnsons decided to move to make the commute easier for Alyssa. The Johnsons' new home was only 10 miles from the ST store. However, their new home was 50 miles from their former residence. The Johnsons paid a moving company $2,002 to move from their possessions to the new location. They also drove 50 miles to their new residence. They stopped along the way for lunch and spent $60 eating at Denny's. None of the moving expenses were reimbursed by ST. F. Jeremy paid $2,500 in self-employment taxes ($1,250 represents the employer portion of the self-employment taxes). H. Jeremy paid $5,000 in alimony and $3,000 in child support from his prior marriage. I. Alyssa paid $3,100 of tuition and fees to attend night classes at a local university. The Johnsons would like to deduct as much of this expenditure as possible rather than claim a credit. NOTE: Assume $255,000 gross income. $124,307 in salaries received by Alyssa. $120,693 in gross receipts for Jeremy store. $10,000 in rent collected on the rental home