Mario, a single taxpayer with two dependent children, has the following items of income and expense during 2018: Gross receipts from business $144,000 Business expenses 180,000 Net capital gain 22,000 Interest income 3,000 Itemized deductions (state taxes, residence interest, and contributions) 24,000 a. Determine Mario's taxable income or loss for 2018. If required, use the minus sign to indicate a negative AGI or a loss.b. Indicate which items are adjustments to taxable income or loss when computing an NOL. c.Determine Mario's NOL for 2018