Theodore E$.$ Lariat is a single taxpayer born on September $22,1975.$ He was appointed the new coach of the Nashville Country Stars soccer team in January $2023.$ His address, Social Security number, and wages are reported on his Form W$-2($see separate tab$).$ Theodore was previously the coach at a different soccer club in a different state. He sold his previous home before moving to Nashville $($see $1099-$S below$).$ His only selling expense was sales commissions of $$27,790.$ His basis in the home was $$400,000.$ Theodore purchased his previous home on January $5,2022,$ and sold it on January $6,2023.$ Obviously, he would not have sold the home if it were not for the new job. He is currently renting the home he lives in$.$ Gross Proceeds $5$$$555,790.$ Theodore was welcomed back to the Nashville area as he was formerly a star player on the Country Stars team. During his playing time, he had purchased a modest home in Nashville but did not sell it$,$ instead choosing to rent the home over the years. His rental home is located at $2300$ Bransford Ave., Nashville, TN $37204$ and was rented all year to his tenant. The tenant occupied the home on January $1,2023,$ and pays rent of $$1,500$ per month for each month of $2023($the lease is a two$-$year lease$)$; however, Theodore required first and last months$$ rent and a security deposit of $$500$ and all were paid on January $1,2023.$ Theodore$$s rental expenses for the year are: Mortgage interest $$16,000$ Real estate taxes $10,000$ Insurance $3,000$ Depreciation $($fully depreciated$)0$ Repairs $1,000$ Lawn and other maintenance $3,000$ Now that Theodore is back in Nashville, he actively manages the rental home. He probably spends about ten hours per month on the rental. Theodore received a $1099-$B from his broker $($see separate tab$).$ Interest Income is $$142\mathrm{.}78$

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w$-2$:

box $1$: $$128,640$

box $2$: $$21,500$

Box $3$: $$134,000$

Box $4$: $$8,308$

Box $5$: $$134,000$

Box $6$: $$1,943$

Box $12$a: Code DD $$5,850$

Box $13$: Retirement Plan

Box $12$b: code D $$5,360$

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Schedule d:

Line $7$: Net short$-$term capital gain or $($loss$)$ $$200$

Line $15$: net long$-$term capital gain or $($loss$)-$$$700$

Line $21$: $-$$$500$

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Form $8949$:

Line $2$: Column h: $$3,000$

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Schedule e:

Line $3$: rent received $$19,500$

Line $20$: total expenses $$33,000$

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$$

Net loss $-$$$13,500$

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What is the modified adjustment gross income?