Roger, an individual, owns a proprietorship called Green Thing. For the year 2014, Roger has the following items:

-Business Income- $20,000

-Business Expense-$150,000

-Loss on a completely destroyed business machine. The machine had an adjusted basis of $25,000 and a fair market value of $20,000

-Loss on a business truck. The truck had an adjusted basis of $8,000. The repairs to fix the truck cost $10,000.

Determine Roger's adjusted gross income for 2014