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Mr. and Mrs. Billings are both over 65 years of age and are filing a joint return. Their income for the current year consisted of

Mr. and Mrs. Billings are both over 65 years of age and are filing a joint return. Their income for the current year consisted of the following: Taxable interest $ 6,000 Taxable dividends $ 9,000 Social Security payments (total) 20,000 Tax-exempt interest 5,000 Taxable pension 11,000 What is their AGI?

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