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 AJ's AGI for 2021. Label your final answer and label your numbers to make it easier to grade