Problem $2$ Determine AGI

John and Sarah Connors are married for all of $2023.$ During the year they report the following receipts and expenditures.

Receipts

Wages from Skynt for John

$240,000$

Revenues from Bergamont consultion $-$ Sarah's business $,100,000$

Distributions from YRM$,$ Itd

$10,000$

Revenue from the Sale of YRM$,$ Itd

$90,000$

Expenditures

Related to Bergamont Consulting

Wages for Employees

$50,000$

Depreciation

$25,000$

Fines and Penalties

$32,000$

Other

Student Loan Interest

$2,000$

Medical Insurance premiums

$50,000$

Purchase of Audi Minivan

$95,000$

OTHER INFORMATION it was considered a for$-$profit activity. investment and an adjusted basis of $$27,000.$

$3.$ John made a $$17,000$ contribution to his $401k$ plan, and Sarah made the maximum allowable contribution to her Roth IRA

$4.$ The taxpayers itemize their deductions.

Required: What is the Conner's AGI for $2023?$