X Has the Following Income and Loss Items for the Current

X has the following income and loss items for the current year: Salary from an unrelated corporation $\quad \$ 100,000$
Interest income $\quad$$\quad$ 1,000
Loss from a general partnership in which $X$ materially participated $\quad$$( 20,000 )$
Loss from a limited partnership $\quad$$\quad ( 10,000 )$ X's A.G.I.for the current year is

A) $101,000
B) $70,000
C) $81,000
D) $80,000
E) $71,000