Vincent is a writer. Last year he began researching a story in Ireland and he resided in various Irish locations from July 1 of last year through June 30 of this year. While he was in Ireland he earned $135,000 working for a publisher. He was only paid $25,000 for his services last year but he received the remaining $110,000 for his services this year. In April of this year Vincent received a $1,500 refund of the $3,600 in state income taxes his employer withheld from his pay last year. Vincent claimed $6,750 in itemized deductions last year (the standrd deduction for a single filer was 5,950). Vincent wants to elect to use the foreign-earned income exclusion to the extent he is eligible. Calculate Vincent's gross income for this year.