Alex, single, earns wags of $42,000 in 2021. He also conducts an activity that produces the following revenues and expenses: Revenues Expenses Property taxes $18,000 3,000 Materials and supplies 4,500 Utilities Advertising 2,000 5,000 Insurance 750 Cost Recovery 8,000 Alex also pays mortgage interest during the year of $8,000. 1. Assuming the activity is a business, Alex' 2021 AGI is $ 2. Assuming the activity is NOT a business, Alex' 2021 AGI is $ and his taxable income is $ and his taxable income is $