roger, an individual , owns a proprietorship green options. for the year 2019, roger reports the following items:

business income 200,000

business expense 150,000

loss on a completely destroyed business machine. the machine had an adjusted basis of 25000 and a fair market value of 20000

loss on a business truck. the truck had an adjusted basis of 8000. the repairs to fix the truck cost 10000

determine rogers adjusted gross income for 2019.