Jeremy and Alyssa Johnson have been married for five years anddo not have any children. Jeremy was married previously and has onechild from the prior marriage. He is self-employed and operates hisown computer repair store. For the first two months of this year,Alyssa worked for Office Depot as an employee. In March, Alyssaaccepted a new job with Super Toys, Inc. (ST) where she worked forthe remainder of the year. This year the Johnsons received $274,000of gross income.

a. Expenses associated with Jeremy’s store include $44,750 insalary (and employment taxes) to employees, $50,700 of supplies,and $19,900 in rent and other administrative expenses.

b. As a salesperson, Alyssa incurred $2,190 in travel expensesrelated to her employment that were not reimbursed by heremployer.

c. The Johnsons own a piece of raw land held as an investment.They paid $690 of real property taxes on the property and theyincurred $295 of expenses in travel costs to see the property andto evaluate other similar potential investment properties.

d. The Johnsons own a rental home. They incurred $8,690 ofexpenses associated with the property.

e. Jeremy paid $4,690 for health insurance coverage for himself(not through an exchange). Alyssa was covered by health plansprovided by her employer, but Jeremy is not eligible for the planuntil next year.

f. Jeremy paid $2,690 in self-employment taxes ($1,345represents the employer portion of the self-employment taxes).

g. Jeremy paid $5,380 in alimony and $3,285 in child supportfrom his prior marriage (divorced 2010).

h. The Johnsons donated $2,190 to their favorite charity.

Determine the Johnson"s AGI given the above information