61. Phil and Susan are married taxpayers, filing a joint return. The couple have two dependent children. Susan has wages of $34,000 in 2015. Phil does not work
due to a disability, but he is a buyer and seller of stocks on the Internet. He generally buys and holds for long-term gain, but occasionally gets in and out of a stock quickly. The couple’s 2015 stock transactions are detailed below. In addition, they have $2,300 of qualifying dividends.
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What is Phil and Susan’s AGI?