Joline Operates Adventure Tours as a Sole Proprietorship If Joline Has Other Income of $6,000,what Is Her Adjusted

Joline operates Adventure Tours as a sole proprietorship.For the year,Adventure Tours has the following income and expense items:
$\begin{array}{lr} \text {Sales revenues } &\$ 325,000 \\ \text { Short-term capital gains } &5,000 \\ \text { Short-term capital losses } &(9,000) \\ \text { Trade and business expenses } &\underline {(185,000) } \\ \text { Taxable income } &\$ 136,000\end{array}$
If Joline has other income of $6,000,what is her adjusted gross income?

A) $141,000
B) $142,000
C) $143,000
D) $146,000