Salary - Mr. Brown	70,000
Salary - Mrs. Brown	50,000
Gross receipts from Mr. Brown's consulting business	200,000
Expenses related to Mr. Brown's consulting business	120,000
Interest from City of Mansfield bonds	9,000
Itemized deductions: Mortgage Interest Real property taxes	21,000 11,000
QBID	16,000
Withholdings of income tax	35,000
Timely made payments of estimated tax (total)	30,000

Question: Compute their Adjusted Gross Income

Answer: 194,731

How the number comes out?