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 $2,502 in self-employment tax on his salon income, with $1,251 representing the employer portion of the self-employment tax. You may also assume that his divorce from Svetlana was finalized in 2016. a. Determine Rocco's AGl. Note: Amounts to be deducted should be indicated by a minus sign