URGENT!!

Ryan earned a $107,500 salary for the year. Ryan borrowed $14,300 from DI to purchase a car. DI charged him 2 percent interest ($286) on the loan, which Ryan paid on December 31. DI would have charged Ryan $950 if interest had been calculated at the applicable federal interest rate. Assume that tax avoidance was not a motive for the loan. Diana received $3,150 in alimony and $6,800 in child support payments from her former husband. They divorced in 2016. Diana won a $1,130 cash prize at her church-sponsored Bingo game. The Workmans received $1,650 of interest from corporate bonds and $1,400 of interest from a municipal bond. Diana owned these bonds before she married Ryan. The couple bought 96 shares of ABC Incorporated stock for $63 per share on July 2. The stock was worth $93 a share on December 31. The stock paid a dividend of $1 per share on December 1. Dianas father passed away on April 14. She inherited cash of $73,000 from her father and his baseball card collection, valued at $4,300. As the beneficiary of her fathers life insurance policy, Diana also received $173,000. The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $3,500. Ryan received $5,000 cash for reaching 10 years of continuous service at DI. Ryan was hit and injured by a drunk driver while crossing a street at a crosswalk. He was unable to work for a month. He received $10,600 from his disability insurance. DI paid the premiums for Ryan, but it reported the amount of the premiums as compensation to Ryan on his year-end W-2. The drunk driver who hit Ryan in part (j) was required to pay his $4,300 medical costs, $3,800 for the emotional trauma he suffered from the accident, and $9,600 for punitive damages. For meeting his performance goals this year, Ryan was informed on December 27 that he would receive a $7,300 year-end bonus. DI (located in Houston, Texas) mailed Ryans bonus check from its payroll processing center (Tampa, Florida) on December 28. Ryan didnt receive the check at his home until January 2. Diana is a 10 percent owner of MNO Incorporated, a Subchapter S corporation. The company reported ordinary business income for the year of $138,000. Diana acquired the MNO stock two years ago. Dianas day care business collected $150,000 in revenues. In addition, customers owed her $14,500 at year-end. During the year, Diana spent $17,000 for supplies, $13,000 for utilities, $38,000 for rent, and $1,650 for miscellaneous expenses. One customer gave her use of his vacation home for a week (worth $14,000) in exchange for Diana allowing his child to attend the day care center free of charge. Diana accounts for her business activities using the cash method of accounting. Ryans employer pays the couples annual health insurance premiums of $17,000 for a qualified plan.

I just need to know what the income would be on line 1 of form 1040. It is not $107,500.

Thank you!!