Mr. and Mrs. Nester had the following items of financial support this year.

Social Security benefits .......................................................... $26,890
Dividends and interest ...........................................................   78,600
Pension from Mr. Nester’s former employer ......................   28,200
Pension from Mrs. Nester’s former employer ....................   34,700

Both pensions were paid by a qualified defined-benefit plan. Compute Mr. and Mrs. Nester’s AGI.

Assume the taxable year is 2018.