Mr. and Mrs. Jones, both age 60, each make the maximumcontribution to their traditional IRAs. Mr. Jones is an activeparticipant in a section 401(k) plan and has a $100,000 salary,while Mrs. Jones is not an active participant in any otherqualified plan and has a $100,000 salary. Assuming the couple hasno other income and files a joint tax return, compute theirAGI.

Group of answer choices

$186,000

$188,000

$194,400

$195,200