Ms. Turney owns a one-half interest in an apartment complex, which is her only passive activity. The complex operated at a $53,000 loss this year. In addition to her share of this loss, Ms. Turney had the following income items.

Salary ............................................................... $59,000
Interest and dividends ..................................     4,400

a. Compute her AGI.

b. How would AGI change if her salary was $113,400 rather than $59,000? 

c. How would AGI change if her salary was $168,250 rather than $59,000?

Assume the taxable year is 2018.