Shiela and Durango file married joint. The are equal partners in a CPA firm. They had gross receipts of $150,000, less expenses of $30,000. Durango received an inheritance of $30,000. In addition, they received interest income of $3,000 on Seattle School District Bonds and interest income of $2,000 on Federal Treasury Bonds. What is their adjusted gross income on a married-filing-joint return?

Select one: a. $135,000 b. $122,000 c. $120,000 d. $155,000