Watts Owns Stock in Two S Corporations, MKP Corporation and Reynolds

Watts owns stock in two S corporations, MKP Corporation and Reynolds Inc. This year, Ms. Watts had the following income and loss items.
Salary $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 113,700
Business income from MKP $\quad$$\quad$$\quad$$\quad$ $ 42,000
Business loss from Reynolds $\quad$$\quad$$\quad$$\quad$ $ (28,000 )
If Ms. Watts materially participates in the business of both corporations, compute her AGI.

A) $85,700
B) $113,700
C) $127,700
D) $155,700