Mike, a self-employed consultant, incurs the following business-related expenses in 2022:

Actual automobile expenses....................................................................$ 2,500
Moving expenses..........................................................................................4,000
Entertainment expenses.............................................................................1,500
Travel expenses (including $500 of business meals)..............................2,500
Professional dues and subscriptions...........................................................500
Total.........................................................................................................$ 11,000

Mike earned $130,000 of gross income from his consulting business and had $12,000 of interest and dividend income in 2022 before any of the above expenses are deducted. He has $20,000 of itemized deductions. Mike is married and files a joint return with his wife, Ann, who has no income.
a. What is the amount of Mike’s deduction for business-related expenses for 2022?
b. What is Mike and Ann’s AGI and taxable income in 2022, assuming he is married and files a joint return, and ignoring the self-employment tax?