Mr. Corporation started 2023 with $10,000 cash in his checking account and investments worth $20,000. By the end of 2023, Mr. Corporation had $30,000 cash in his checking account, and his investments had appreciated in value and were now worth $22,000. During 2023, Mr. Corporation earned a salary of $50,000, and he spent $30,000 on living expenses (rent, food, etc.). What is Mr. Corporation's economic income for 2023? What is his income for tax purposes in 2023