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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

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)?

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