Rachel, a lawyer, age 36, not blind, a filing status of single, operates a small pottery business in her spare time. During 2019, she reported the following income and expenses from this activity which is classified as a hobby:

Revenue from sale of pottery $ 9,000

Depreciation on potter's wheel 3,700

Property taxes on her pottery shed 4,200

Supplies used such as clay, etc. 6,300

In addition, she had salary of $85,000 and itemized deductions, not including any listed above, of $10,300. What is the amount of Rachels taxable income in 2019?

b. Rachel, a lawyer, age 36, not blind, a filing status of single, operates a small pottery business in her spare time. During 2019, she reported the following income and expenses from this activity which is classified as a trade or business.

Revenue from sale of pottery $ 9,000

Depreciation on potter's wheel 3,700

Property taxes on her pottery shed 4,200

Supplies used such as clay, etc. 6,300

In addition, she had salary of $85,000 and itemized deductions, not including any listed above, of $10,300. What is the amount of Rachels taxable income in 2019?