Robbie Bowser has a salary of $70,000 in the current year. He also has income and losses from the following sources: Interest on saving's accounts5,000 Dividends on various stocks 1.400 Loss from limited partnership, acquired 3 years ago, that sells automobiles (Robbie is a limited partner)(9,000) Income from oil and gas general partnership acquired in the current year (not a working interest) in which Robbie does not materially participate3,000 What is Robbie's adjusted gross income? O $79,400 $76,400 $70,400 $67,400