amber Chung is married to Jon Doctor and Jon is retired. Some of their income tax
information for the tax year 2022 follows: Jon received a fully taxable pension of $7,800, Jon had net rents received from a rental house of $ 400 a month, Jon had gambling winnings of $3,900, Amber had gambling losses of $ 4,200, Amber earned wages of $14,500, Jon received qualified dividends of $2,800, Amber received bank interest of $ 3,600, Jon received state of California bond interest of $ 6,500, and
Jon received social security benefits of $ 14,000. Amber received a stock dividend for stock valued at $10,300, for which she could have gotten cash of $10,000, instead.
What is Amber and Jon’s 2022 AGI?