Jesse Brimhall is single. In $2023,$ his itemized deductions were $$12,000$ before considering any real property taxes he paid during the year. Jesse's adjusted gross income was $$70,000($also before considering any property tax deductions$).$ In $2023,$ he paid real property taxes of $$3,000$ on property $1$ and $$1,200$ of real property taxes on property $2.$ He did not pay any other deductible taxes during the year.

b$.$ If property $1$ is Jesse's business building $($he owns the property$)$ and property $2$ is his primary residence, what is his taxable income after taking property taxes into account $($ignore the deduction for qualified business income$)?$