Dur ing $2023,$ Hiroto had the following transactions:

Salary

Bank loan $($proceeds used to buy personal auto$)$

Alimony paid $($divorce was finalized in $2019).$

Child support paid

Contributions to an IRA

$$50,000$

$10,000$

$12,000$

$6,000$

$4,000$

Hiroto's AGI is:

a$.$ $$44,000.$

b$.$ $$32,000.$

c$.$ $$46,000.$

d$.$ $$38,000.$