Lisa and her $2-$year$-$old daughter, Courtney, lived with Lisa$$s mother all year. Lisa is $25$ years old and unmarried. Her mother's AGI is $$18,000.$ Courtney's father did not live with Lisa, or her daughter, and she has not signed Form $8332($or a similar statement$)$ to release claiming the child as a dependent to the noncustodial parent. If Lisa does not claim Courtney as a qualifying child, her mother can treat her as a qualifying child to claim certain tax benefits unless Lisa has an adjusted gross income $($AGI$)$ of what amount?