This year Jack intends to file a married-joint return with two dependents. Jack received $167,500 of salary and paid $5,000 of interest on loans used to pay qualified tuition costs for his dependent daughter, Deb. This year Jack has also paid qualified moving expenses of $4,300 and $24,000 of alimony. What is Jack's adjusted gross income? Assume that Jack will opt to treat tax items in a manner to minimize his AGI.