Roger, an individual, owns a proprietorship Green Options. For the year 2020, Roger reports The following items:

Business income - $ 200,000

Business expense - $ 160,000

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 2020.