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$)$

$$70,500$

C$)$

$$83,500$

D$)$

$$81,293$