Mr. and Mrs, Nester had the following items of financial support this year: Required: 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. Answer is complete but not entirely correct. Problem 17-09 (Static) [LO 17-2] Mrs. Small, a widow, had the following items of financial support this year: Required: Mrs. Small's pension was paid by a qualified defined-benefit plan. Assume the taxable year is 2023. Compute Mrs. Small's AGI