Jocelyn and Esteban file a joint return. For the current year, they had the following...

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Accounting

Jocelyn and Esteban file a joint return. For the current year, they had the following items:

Salaries $120,000
Loss on sale of 1244 stock acquired two years ago 105,000
Gain on sale of 1244 stock acquired six months ago 20,000
Nonbusiness bad debt 19,000

Determine their AGI for the current year.

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