please help the answer is not 204,100 or 198,100. it says to not round intermediate calculation. please note 2021 tax year

Mc. Gilbert is self-employed and makes annual contributions to a Keogh plan. Mrs. Gilbert's employer doesn't offer any type of qualifiec retirement plan. Each spouse contributes $6,000 to a traditional IRA. Required: a. Compute the AGI on their joint return If AGI before an IRA deduction is $149,000. b. Compute the AGI on their joint return if AGI before an IRA deduction is $204.100. Complete this question by entering your answers in the tabs below. Compute the AGI on their joint return if AGI before an IRA deduction is $204,100. (Do not round intermediate calculations.)