Sammy, a calendar year cash basis taxpayer who is age 66, has the following transactions for 2020:

Salary from job $90,000

Child support paid to ex-wife 10,000

Medical expenses paid 8,000

Based on this information alone, Sammy has:

a. AGI of $80,000.

b. AGI of $90,000.

c. AGI of $82,000.

d. AGI of $100,000.

e. Taxable income of $100,000.