Required information

Problem $6-31($LO $6-1)($Algo$)$

$[$The following information applies to the questions displayed below.$]$

Rocco operates a beauty salon as a sole proprietorship. Rocco also owns and rents an apartment building. In $2023,$ Rocco

had the following income and expenses. You may assume that Rocco will owe $$2,596$ in self$-$employment tax on his salon

income, with $$1,298$ representing the employer portion of the self$-$employment tax. You may also assume that his divorce

from Svetlana was finalized in $2016.$

Problem $6-31$ Part$-$a $($Algo$)$

a$.$ Determine Rocco's AGI.

Note: Amounts to be deducted should be indicated by a minus sign.