Since you are under age 70½, this is not a QCD and must be included in income. A fully taxable $100,000 IRA will add to your $140,000 AGI from other income and the charitable contribution will appear as a deduction on Schedule A.
Taking a fully taxable distribution from your IRA and making a fully deductible charitable contribution of an equal amount will increase your tax liability if the amount on Schedule A without the charitable deduction is less than the standard deduction.
