fred, age 59, is a single taxpayer. he has wage income of $90,000 for the current tax year. fred is not an active participant in a company-maintained retirement plan. in addition, he has the following: long-term capital gains $4,000 short-term capital losses $9,000 loss from active participation rental real estate $3,700 alimony paid to ex-wife $5,200 gambling winnings $7,100 gambling losses $4,100 interest income $3,500 sole proprietorship (schedule c) income $2,000 self-employment tax liability $283 qualified home mortgage interest $6,890 real estate tax paid $1,840 investment interest expense $4,925 charitable contributions (cash) $2,975 total medical expenses $4,217 state and local income taxes $1,625 consumer interest $2,180 unreimbursed employee business expenses $1,560 ira contribution $6,000 fred's divorce was finalized in 2014. what is the amount of fred's agi?