Mel and Tara are married and file jointly for $2024.$ They earned $$195,000$ in total salaries together for the year working for an architecture and construction firm. They moved across the country when Tara was offered a new job opportunity within the company this year, incurring $$7,500$ in moving expenses. The moving expenses were not reimbursed by their employer. As part of the move, Mel and Tara had to sell their house this year. They had purchased the home in $2018$ and after making some improvements to the home its adjusted tax basis at the time of sale was $$310,000.$ They sold it for $$575,000.$ They also paid $$1,500$ in interest on loans Mel took out to pay for his tuition and fees as an undergraduate architecture major. After the move, Mel had some health issues which required the couple to pay $$15,000$ in medical expenses $($part for health insurance premiums and part deductibles and other out$-$of$-$pocket expenses for hospital care$).$

Mel and Tara's AGI for $2024$ is:

O a$.$ $$193,500$

$$ b$.$ $$186,000$

$$ c$.$ None of the answers given here.