$2.$ During $2023,$ David Richard had the following transactions:

Salary T $$70,000$

Found money in a briefcase purchased at a garage sale t $2,000$

Beneficiary of life insurance policy from Uncle who passed away nt $12,000$

Contribution to traditional IRA D$45,000$

Sold Twitter stock for a gain T $40,000$

Alimony received $($divorce occurred in $2017)$ T $79,000$

Interest income on IBM bonds T $2,000$

Taxpayer borrowed money to buy a new car NT $1,000$

Value of BMW received as a gift from aunt NT $3,000$

Federal income tax withholding payments ITEMIZED $5,000$

Tips earned at work T $$60,000$

Taxpayer embezzled $($stole$)$ money from his employer T $4,000$

Premiums paid on life insurance policyNON DE FROM $(5,000)$

Taxpayer sold stock at a loss DED FOR $(6,000)$

Mortgage interest paid DED FROM $(9,000)$

Charitable contributions paid DED FROM $(5,000)$

Dividend income T $$50,000$

Bank loan $($proceeds used to buy personal auto$)$ NT $10,000$

Alimony paid $($divorce was in $2016)$ ND $6,000$

Child support paid ND $12,000$

Recover Rental Deposit when lease of apartment was up NT $20,000$

Taxpayer was walking to class and hit by a drunk driver. He broke his leg and received $$60,000$ in compensatory damages for his injury.NT $50,000$

Taxpayer also received $$10,000$ for punitive damages T $10,000$

Calculate AGI for David.