This year Jack intends to file a married-joint return with two dependents. Jack received $175,800 of salary and paid $8,350 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 $5,100 and $32,700 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