This year Ned intends to file a married-joint return. Ned received $174,000 of salary, and paid $9,900 of interest on loans used to pay qualified tuition costs for his dependent daughter, Marha. This year Jack has also paid moving expenses of $4,900 and $32,400 of alimony to his ex-wife, Jackie, who divorced him in 2012

What is Jack's adjusted gross income