Katrina is the sole owner of rental real estate that produces a net loss of $19,760 in 2019 and $20,680 in 2020 and income of $9,230 in 2021. Her adjusted gross income, before considering the rental property for the years 2019 through 2021, is $119,300, $143,100, and $84,200, respectively.

What is Katrina's adjusted gross income for 2019, 2020, and 2021 if she is defined as follows?

		2019		2020		2021
a.	She qualifies as a real estate professional.
b.	She actively participates in the rental activity.