Cowler Owns Stock in Serzo Inc $\quad$ $\quad$ $\quad$ $\quad$ $\quad$

Cowler owns stock in Serzo Inc., an S corporation, and an interest in OTW Partnership. This year, Ms. Cowler had the following income and loss items.
Salary $\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$ $ 66,800
Interest and dividends $\quad$$\quad$$\quad$$\quad$ 1,200
Business loss from Serzo $\quad$$\quad$ $ (19,400 )
Business income from OTW $\quad$ $ 17,000
If Ms. Cowler's interests in Serzo and OTW are passive activities, compute her AGI.

A) $68,000
B) $65,600
C) $85,000
D) $66,800