Mateo is a single taxpayer who had the following income and loss during 2023: Wages of $60,000. Dividend income of $5,000. Rental loss of $9,000. The loss was from a rental property that Mateo owned. During the year, he advertised and rented it to a tenant. He also collected the rent and did all the property repairs himself. No adjustments will be subtracted from Mateo's total income. What is his adjusted gross income for the year? $40,000 $56,000 $60,000 $65,000