AJ reported the following information for 2021.

AJ is a cash basis, self-employed professional hunting guide.

During 2021, he provided and billed clients for $95,000 in hunting related services. At the end of the year, he had collected $67,000 of that amount. AJ estimates that $3,000 of the remaining $28,000 to be collected will be uncollectible.

AJ reported the following cash expenditures related to his business:

• Liability insurance policy (covering 8/1/21-7/31/22) $28,000
• Two-year contract for advertising in Field & Stream magazine (covering 7/1/21-6/30/23) $2,592
• AJ is required to obtain 3 hours of safety training every year to maintain his license. This year the 3 hours cost him $520.
• During 2021, AJ used his personal truck for business purposes. He kept track of his fuel costs for business trips which totaled $450. He drove a total of 1,050 business miles.
• AJ spent $200 on some new camouflage clothing that he wears mostly for work but also on weekends when not working.

Calculate AJs AGI for 2021. Label your final answer and label your numbers to make it easier to grade.