Sammy, a calendar year cash basis taxpayer who is age 66, has the following source of income and expenses:

Salary $100,000

IRA Distribution - Roth IRA $10,000

Medical expenses ($8,000)

Sammy also made a charitable contribution of ABC Shares. The FMV at the date of the contribution was $5,000. Sammy inherited the shares 5 years ago. At that time the FMV of the shares was $3,500. Based on this information, Sammy's AGI is: