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 $2,590 in self-employment tax on his salon income, with $1,295 representing the employer portion of the self-employment tax. You may also assume that his divorce from Svetlana was finalized in 2016.

Interest income	$ 13,890
Salon sales and revenue	88,060
Salaries paid to beauticians	46,160
Beauty salon supplies	23,570
Alimony paid to his ex-wife, Svetlana	6,850
Rental revenue from apartment building	34,280
Depreciation on apartment building	13,750
Real estate taxes paid on apartment building	11,780
Real estate taxes paid on personal residence	6,734
Contributions to charity	4,798

a. Determine Rocco's AGI.