Mr$.$ and Mrs$.$ Nester had the following items of financial support this year:

Social Security benefits $ $26,890$

Dividends and interest $78,600$

Pension from Mr$.$ Nester$$s former employer $28,200$

Pension from Mrs$.$ Nester$$s former employer $34,700$

Required:

Both pensions were paid by a qualified defined$-$benefit plan. Assume the taxable year is $2023.$ Compute Mr$.$ and Mrs$.$ Nester$$s AGI.