Shelley (age 51) is a single taxpayer. She owns her own business as a sole proprietor and has no access to employer provided health insurance or retirement plans. During the year, she had the following income and expense items: Business net (Schedule C) income $100,000 Self-employed health insurance premiums $7,000 Interest income $2,000 Penalty for early withdrawal of certificate of deposit $125 Traditional IRA contribution $6,000 Ignoring all self-employment tax issues, what is her AGI from these transactions? $102,000 $88,875 592,375 $89,375