Rocco operates a beauty salon as a sole proprietorship. Rocco also owns and rents an apartment building. In 2023, Rocco had the following income and expenses. You may assume that Rocco will owe $2,586 in self-employment tax on his salon income, with $1,293 representing the employer portion of the self-employment tax. You may also assume that his divorce from Svetlana was finalized in 2016.

Interest income	$ 13,735
Salon sales and revenue	87,960
Salaries paid to beauticians	46,100
Beauty salon supplies	23,560
Alimony paid to his ex-wife, Svetlana	6,800
Rental revenue from apartment building	34,100
Depreciation on apartment building	13,700
Real estate taxes paid on apartment building	11,740
Real estate taxes paid on personal residence	6,705
Contributions to charity	4,765

b-1. Complete Schedule 1 of Form 1040 for Rocco.