Judy, a Single Individual, Reports the Following Items of Income $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad$

Judy, a single individual, reports the following items of income and loss: Salary $\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad\quad$ $\$ 120,000$
Loss from rental property $\quad\quad\quad\quad\quad\quad\quad\quad$ $( \mathbf { 4 0 , 0 0 0 } )$ Judy owns 100% of the rental property and actively participates in the rental of the property. Calculate Judy's AGI.