Mario, a single taxpayer with two dependent children, has the following items of income and expense during 2021: Gross receipts from business Business expenses Net capital gain Interest income Itemized deductions (state taxes, residence interest, and contributions) $144,000 180,000 22,000 3,000 24,000 If required, use the minus sign to indicate a negative AGI or a loss. a. Determine Mario's taxable income or loss for 2021. Adjusted gross in income Less: Itemized deductions Less: Deduction for qualified business income b. Indicate which items are adjustments to taxable income or loss when computing an NOL. Business receipts Business expenses Net capital gain Interest income Itemized deductions c. Determine Mario's NOL for 2021. Mario's NOL is $