Problem 7-44 (LO. 7) Xinran, who is married and files a joint return, owns a grocery store. In 2021, his gross sales were $276,000, and his operating expenses were $320,000. Other items on his 2021 return were as follows: Nonbusiness capital gains (short-term) $20,000 Nonbusiness capital losses (long-term) 9,000 Itemized deductions 18,000 Ordinary nonbusiness Income 8,000 Salary from part-time job 10,000 In 2022, Xinran provides the following information: $60,000