Mr Vernon Owns Stock in Two S Corporations, Able Corporation $\quad$

Mr Vernon owns stock in two S corporations, Able Corporation and Benson Inc. This year, Mr Vernon had the following income and loss items.
Salary $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 74,000
Business income from Able $\quad$$\quad$$\quad$ $ 20,000
Business loss from Benson $\quad$$\quad$$\quad$ $ (33,000 )
If Vernon materially participates in Able's business but not in Benson's business, compute his AGI.

A) $94,000
B) $74,000
C) $61,000
D) $41,000