Jim is a single, self-employed individual who owns his own business. During 2023, Jim reported $ 230 comma 000 gross income and $ 35 comma 000 of business expenses. He also paid $ 28 comma 000 in alimony (divorced in 2017) to his former spouse, $ 4 comma 300 mortgage interest on his personal home, $ 6 comma 300 for health insurance premiums, and $ 2 comma 400 for medicine and doctors. Ignoring any self-employment tax on the business income, what is Jim's AGI