Bowden Is a Single Individual and Has the Following Income

Bowden is a single individual and has the following income (loss) for the current tax year:
$\begin{array}{lr}\text { Salary } & \$ 85,000 \\\text { Dividends and interest } & 24,000 \\\text { Actively managed rental property } & (23,000) \end{array}$
What is Bowden's adjusted gross income for this year?

A) $ 85,000
B) $ 86,000
C) $ 88,500
D) $ 89,500
E) $109,000