44. LO.3 Jamari Peters (Social Security number 123-45-6789) conducts a business with the following results in 2020: Revenue $20.000 3,960 Depreciation on car Operating expenses of car Rent 3.100 6.000 8.200 Wages Amortization of intangibles 680 Jamari estimates that due to a depressed real estate market, the value of land owned by the business declined by $5,200. a. Calculate the effect of Jamari's business on his AGI. b. How would your answer in part (a) change if the activity was a hobby