Read the following letter and help Shady Slim with his tax situation. Assume that gross income is $$172,900($which consists

only of salary$)$ and filing status of single for the purposes of this problem.

December $31,2023$

To the friendly student tax preparer:

Hi$,$ it's Shady Slim again. I just got back from my $55$th birthday party, and I$\text{'}$m told that you need some more information

from me in order to complete my tax return. I$\text{'}$m an open book! I'll tell you whatever I think you need to know.

I had to move this year after getting my job at Roca Cola. I moved on February $3$ of this year, and I worked my job at Roca

Cola for the rest of the year. I still live in the same state, but I moved $500$ miles away from my old house. I hired a moving

company to move my stuff at a cost of $$2,300,$ and I drove in my car. I got a hotel room along the way that cost me $$65($I

love Super $8!).$

Can you believe l$\text{'}$m still paying off my student loans, even after $15$ years? I paid a total of $$900$ in interest on my old

student loans this year.

Since Roca Coca $($my employer$)$ never started a retirement plan, I decided I should probably start saving for my golden

years. I contributed $$3,000$ to what the bank referred to as a regular IRA $($or was it a REM?$).$ Oh yeah, I also did a little

investing this year. I bought a limited partnership interest in Duds Ltd$.$ for $$10,000.$ I thought it was going to be a real

winner, but this year they took a bath. My portion of the loss was $$8,000.$ Well, at least I did not actually do any work for

Duds, and I get the tax deduction $-$ right?

That should be all the information you need right now.

a$.$ Calculate the AGI.