Sammy, a calendar year cash basis taxpayer who is age 66, has the following transactions in 2019:

Salary from job $90,000 Alimony received from ex-wife 10,000 Medical expenses 7,000

Based on this information, Sammy has:

a. AGI of $90,000. b. AGI of $95,000. c. AGI of $99,500. d. Deduction for medical expenses of $0. e. None of the above.