Judy, a Single Individual, Reports the Following Items of Income $$\begin{array} { | l | r | } \hline \text { Salary } & \$ 120,000 \\\hline \text { Loss from rental property } & ( 40,000 ) \\\hline\end{array}$$

Judy, a single individual, reports the following items of income and loss: $$\begin{array} { | l | r | } \hline \text { Salary } & \$ 120,000 \\\hline \text { Loss from rental property } & ( 40,000 ) \\\hline\end{array}$$ Judy owns 100% of the rental property and actively participates in the rental of the property. Calculate Judy's AGI.