Mr. and Mrs. L are married with no dependent children. Mr. L worked for Smart Tech Corporation January through March, and for Computer Associates the remainder of the year. Mrs. L finished her degree in November and immediately began as an associate with Smith and Weber. They report the following information for 2016:

Mr. L’s salary from Smart Tech......................................................... $32,000
Mr. L’s salary from Computer Associates........................................ 122,000
Mrs. L’s salary from Smith and Weber............................................... 15,550
Interest from savings account................................................................. 700
Itemized deductions.............................................................................. 9,000
Dividends eligible for 15% rate............................................................. 2,200

a. Compute AGI.
b. Compute taxable income.
c. Compute total income tax liability