Mr. and Mrs. Nester had the following items of financial support this year: Social Security benefits Dividends and interest Pension from Mr. Nester's former employer Pension from Mrs. Nester's former employer Required: $ 26,890 78,600 28,200 34,700 Both pensions were paid by a qualified defined-benefit plan. Assume the taxable year is 2023. Compute Mr. and Mrs. Nester's AGI. Note: Round your intermediate calculations to the nearest whole dollar amount. Mr. and Mrs. Nester's AGI