The characteristics of a water sample are as follows: Na\(^+\) = 92 mg/L, K\(^+\) = 19.5 mg/L, Ca\(^{2+}\) = 40 mg/L, and Mg\(^{2+}\) = 24 mg/L. What is the sodium adsorption ratio (SAR) of the water sample which may be considered for irrigation purposes?