Melissa Roberts is an investor in 2 limited partnerships . She does not participate in either one. Partnership A passes out $4,000 of ordinary income to her and $300 of interest income . Partnership B passes out $5,000 of ordinary loss to her . In addition , Melissa owns and operates a two-unit rental that generates $7,000 of loss. Melissa income from sources other than mentioned above is $140,000 . What is Melissa's Adjusted Gross Income ( AGI )?