Tax Accounting work

Problem: Matt reported the following information for 2023. Matt is an accrual basis, self-employed fishing guide.

During 2023, he provided and billed clients for $204,000 in services. At the end of the year, he had collected $189,000 of that amount. Matt estimates that $4,000 of the remaining $15,000 to be collected will be uncollectible.

Matt reported the following related to his business:

a.) On December 31, 2023, Matt accrued interest expense of $3,000 on a note payable to an unrelated party.

b.) Matt contributed $4,000 for the Conner Harrison for Major campaign. Conner promises to remove regulations that limit the number of passengers Matt can have in his boat.

c.) Matt needed storage space during the winter so he paid $6,000 ($1,000 per month) on September 30, 2023 to rent some space from October 1, 2023 to March 31, 2024.

d.) Matt had boat fuel costs of $8,000 during the year, all paid during 2023.

1. Calculate Matts AGI. Label your final answer and briefly label your numbers to make it easier.

Thank You :)