**** Please explain your calculation. Please do not copy from Chegg***

Alice is an attorney and earned $175,000 from her practice in the current year. Alice also owns three passive activities. The activities had the following income and losses:

Partnership A: $40,000

Partnership B: $(32,000)

Partnership C: $(24,000)

What is Alice's adjusted gross income for the current year?

a) $119,000

b) $159,000

c) $175,000

d) $215,000

**** Please explain your calculation. Please do not copy from Chegg***