Jesse Brimhall is single. In 2020, his itemized deductions were $9,000 before considering any real property taxes he paid during the year. Jesses adjusted gross income was $70,000 (also before considering any property tax deductions). In 2020, he paid real property taxes of $3,000 on property 1 and $1,200 of real property taxes on property 2. He did not pay any other deductible taxes during the year.

b. If property 1 is Jesses business building (he owns the property) and property 2 is his primary residence, what is his taxable income after taking property taxes into account (ignore the deduction for qualified business income)?