Terry operates an illegal brothel. Terry has the following items of income and expenses for tax year 2023. What is Terry's net income from this operation that she will include on her tax return?

Income $860,000

Expenses:

• Rent $26,000
• Wages $140,000
• Utilities $8,000
• Bribes to police $70,000
• Supplies $4,000
• Legal fees related to her business $16,000
• Depreciation $21,000
• Illegal kickbacks $35,000
• Speeding ticket while at work $100