Sharon and Oliver are a married couple filing jointly, with one dependent child. For the 2024 tax year, they have these items relevant to their income tax situation: Wages $100,000 Sole proprietorship net income $10,000 Alimony paid to Oliver's former spouse $18,000 Child support paid $12,000 IRA contribution $7,000 Self-employment tax liability $1,413 Net capital loss $4,200 Child tax credit $2,000 Unreimbursed medical expenses $17,000 Oliver's divorce decree was finalized in 2015. Neither spouse is an active participant in a company-maintained retirement plan. What is the amount of the couple's adjusted gross income (AGI)? A) $82,500 B) $83,500 C) $70,500 D) $81,293