Determining AGI $(4$ points$)$:

In $2024,$ Elliott earned a $$178,000$ salary as a physician's assistant. He owned his own home and paid $$5,600$ in mortgage interest on his primary residence during the year.

His total real estate taxes on his primary residence for the year were $$3,100.$ Other interest costs Elliott had during the year were: S$2,200$ in interest on his student loans used for tuition and fees during his undergraduate program at George Mason and $$1,900$ in interest on credit cards during the year related to furniture he purchased for his home. Finally, Elliott spent $40$ hours during the year providing no cost $($pro bono$)$ care to needy families that would have normally resulted in an additional $$2,900$ of wages for Elliott if he had billed the clients.

Determine Elliott's AGI for $2024.$

$$ a$.$ $$172,700$

$$ b$.$ $$172,900$

$$ c$.$$$173,900$

$$ d$.$ None of the answers given here

$0$ e$.$ $$170,200$