Rocco operates a beauty salon as a sole proprietorship. Rocco also owns and rents an apartment building. In 2022 , 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. Problem 6-31 Part-a (Algo) a. Determine Rocco's AGI. Note: Amounts to be deducted should be indicated by a minus sign