Sammy,a Calendar Year Cash Basis Taxpayer Who Is Age 66,has

Sammy,a calendar year cash basis taxpayer who is age 66,has the following transactions:
$\begin{array}{lr}\text { Salary from job } & \$ 90,000 \\\text { Alimony received from ex-wife } & 10,000 \\\text { Medical expenses } & 8,000 \\\text { Based on this information Sammy }\end{array}$

A) $\text { AGI of } \$ 90,000$
B) $\text { AGI of } \mathbf { \$ 9 5 , 0 0 0 }$
C) $\text { AGI of \$99,500 }$
D) $\text { Deduction for medical exaenses of } \$ 0 \text {. }$
E) $\text { None of these }$