This year Jack intends to file a married-joint return with two dependents. Jack received $172,200 of salary and paid $9,800 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 $7,500 and $29,400 of alimony.

a. What is Jack's adjusted gross income? Assume that Jack will opt to treat tax items in a manner to minimize his AGI.