Belinda is trying to decide whether she should accept employment as a salesperson or work as a self-employed sales representative. The salesperson job pays $70,000 and includes $3,600 of insurance benefits under a qualified health plan. In contrast, the sales representative position pays $90,000 but Belinda would also need to pay self employment tax of $12,700 and purchase health insurance for $4,000. To help Belinda decide, compute her AGI for both positions.