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

Salary from job $80,000

Rental revenue from primarily personal use property 10,000

Expenses from primarily personal use property 500

Based on this information, Sammy has:

A. AGI of $90,000

B. AGI of $89,500

C. None of these choices are correct.

D. AGI of $90,500

E. AGI of $80,000