Sheila is single, age 45, and has a salary of $120,000. Her deductible expenses are as follows: Contribution to her health savings account $2,500 Charitable contributions 10,000 Contribution to a traditional IRA 5,500 Schedule C business deductions in excess of business income 8,500 Interest on home mortgage 4,000 State income tax 3,000 What is Sheila'ss AGI?