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 $2,562 in self-employment tax on his salon income, with $1,281 representing the employer portion of the selfemployment tax. You may also assume that his divorce from Svetlana was finalized in 2016. b-1. Complete Schedule 1 of Form 1040 for Rocco