Lowell and Thelma are married and will file a joint return for the current tax year. They are contributing to their respective 401(k) plans through their employers. They have provided you with the following information. Lowell's salary (after 401(k) contributions) $75,000 Thelma's salary (after 401(k) contributions) $50,000 Alimony payments to Lowell's ex-wife $24,000 Net long-term capital loss $7,000 Property taxes $2,000 IRA contributionLowell $6,500 IRA contributionThelma $6,500 Lowell's divorce was finalized in 2015. Based on the information given, what is the couple's adjusted gross income for the current tax year