Through November, Cameron has received gross income of $132,000. For December, Cameron is considering whether to accept one more work engagement for the year. Engagement 1 will generate $10,120 of revenue at a cost to Cameron of $4,200, which is deductible for AGI. In contrast, engagement 2 will generate $7,400 of qualified business income (QBI), which is eligible for the 20 percent QBI deduction. Cameron files as a single taxpayer, and he did not contribute to charity during the year. Calculate Cameron's taxable income assuming he chooses engagement 1 and assuming he chooses engagement 2 . Assume he has no itemized deductions