Omer, single, age 35, has one dependent (Maria, a qualifying child, age 7) that lived with Omer for all of 2020. Omer paid all costs of maintaining the household for himself and Maria. Omers sister, Zelda, also lived with Omer for all of 2020. Zelda had no income, and Omer provided all of her support.

In 2020, Omer had the following income items:

• Salary: $75,000

• Interest on savings account (investment income): $2,500

• Ordinary dividends (investment income; not qualified dividends): $1,500

• Unemployment Compensation: $10,000

• Gift from Omers father: $10,000

• Alimony from ex-wife (divorce finalized in 2014): $10,000

  Omer paid the following expenses in 2020:

• Federal income taxes withheld on wages: $4,000

• State & local income taxes withheld on wages: $1,000

• Sales tax: $9,000

• Property tax: $3,000

• Medical expenses: $1,000

• Food and clothes for Maria: $4,000

• Investment interest: $5,000

• Food and clothes for himself: $5,000

• Childcare expenses so Omer can work: $2,000

• HSA Contribution (Omer has a HDHP): $2,000

• Charitable contribution (cash): $2,500

• Unreimbursed employee business expenses: $500

• Car payment: $6,000

• Mortgage interest on $300,000 mortgage used to purchase primary residence: $3,000

QUESTION: What is Omers AGI?