Adjusted gross income
For purposes of this paragraph, adjusted gross income shall be determined without regard to—
(i)#
any amount includible in gross income under section 86,
(ii)#
the amounts excludable from gross income under sections 85(c), 135, and 137,
(iii)#
the amounts allowable as a deduction under sections 219, 221, and 250, and
(iv)#
any passive activity loss or any loss allowable by reason of subsection (c)(7).