Manny ,50 and not blind, filing head of household with 2 dependents, had the following items for 2017:

Salary

$91,250

Casualty loss on long-term business property

(2,300)

Loss on sale of 1244 small business stock acquired 3 years ago

(54,150)

Long-term capital gain on sale of investment

12,850

Short-term capital gain on sale of investment

850

Stock acquired 2 years ago became worthless during the year

(6,500)

Loss on non-business bad debt that has been held for 5 years

(7,000)

Determine Manny's adjusted gross income for 2017. (show all work)