David is a college professor who does some consulting work on the side. He uses 25% of his home exclusively for the consulting practice. He is single and 63 years old. His AGI (without consideration of consulting income) is $45,000. Other information follows:

Income from consulting business	$4,000
Consulting expenses other than home office	1,500
Total costs relating to home:
Interest and taxes	6,500
Utilities	1,500
Maintenance and repairs	450
Depreciation (business part only)	1,500

Calculate Davids AGI. using current tax rules