David is a college professor who does some consulting work on the side. He uses $25\%$ of his home exclusively for the consulting

practice. He is single and $63$ years old. His AGI $($without consideration of consulting income$)$ is $$44,250.$ Other information follows:

Income from consulting business

Consulting expenses other than home office

Total costs relating to home:

Interest and taxes

Utilities

Maintenance and repairs

Depreciation $($business part only$)$

$$\{\begin{array}{cc}\text{:}[4,& 450]\\ 1,& 860\end{array}$

$6,770$

$1,680$

$540$

$1,950$

Required:

Calculate David's AGI.

Note: Do not round intermediate calculations.

Answer is complete but not entirely correct.

AGI

$$44,105$