sammy, a calendar year cash basis taxpayer who is age 66, has the following source of income and expenses: salary $100,000 qualified distribution - roth ira $10,000 medical expenses ($8,000) sammy also made a charitable contribution of abc shares. the fmv at the date of the contribution was $5,000. sammy inherited the shares 5 years ago. at that time the fmv of the shares was $3,500. based on this information, sammy's agi is: