30. Tom and Linda are married taxpayers who file
a joint return. They have itemized deductions
of $27,800 and four exemptions. Assuming
an adjusted gross income of $40,000, what is
their taxable income for 2020?
31. Compute Marie's taxable income for 2020,
assuming she is single and claims two
dependent children. Her adjusted gross
income is $70,000, and she has itemized
deductions of $19,650.
32. Which of the following taxpayers should
itemize? Explain.
a. Robert is a single taxpayer. He has
itemized deductions of $12,600.
b. Jane qualifies as head of household. Her
itemized deductions total $17,850.
c. Brian is married and files a separate return.
He has itemized deductions of $12,600.
d. Lisa is a surviving spouse. Her itemized
deductions are $24,500.