5. Roger, an individual, owns a proprietorship Green Options. For the year 2021, Roger reports the following items: Business income - $ 200,000 Business expense - $ 150,000 Loss on a completely destroyed business machine. The machine had an adjusted basis of $ 25,000 and a fair market value of $ 20,000. Loss on a business truck. The truck had an adjusted basis of $8,000. The repairs to fix the truck cost $ 10,000. Determine Roger's adjusted gross income for 2021