Akiko, a single taxpayer, incurred higher-than-expected expenses in her active business in 2021. In addition, the economy moved into a mild recession, so her revenues were lower than in last year. Her deductible expenses totaled $2,400,000, and her taxable revenues totaled only $2,000,000. She materially participates in this business, but she also receives $320,000 in interest on a portfolio of long-term bonds. Akiko predicts that her business will break even next year and that her interest income will not change. What will be Akiko’s adjusted gross income in 2021 and 2022?