1. Emily, who is single, has been offered a position as a city landscape consultant. The position pays $144,200 in cash wages. Assume Emily has no dependents. Emily deducts the standard deduction instead of itemized deductions, she is not eligible for the qualified business income deduction, and she did not make any charitable donations. (Use the tax rate schedules.)

a. What is the amount of Emilys after-tax compensation (ignore payroll taxes)? (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

Description	Amount
(1) Gross income	$144,200
(2) For AGI deductions	0
(3) Adjusted gross income	$144,200
(4) Standard deduction
(5) Taxable income	$144,200
(6) Income tax liability
After-tax compensation

2. Emily, who is single, has been offered a position as a city landscape consultant. The position pays $144,200 in cash wages. Assume Emily has no dependents. Emily deducts the standard deduction instead of itemized deductions, she is not eligible for the qualified business income deduction, and she did not make any charitable donations. (Use the tax rate schedules.)

b-1. Suppose Emily receives a competing job offer of $136,000 in cash compensation and nontaxable (excluded) benefits worth $8,200. What is the amount of Emilys after-tax compensation for the competing offer? (Round your intermediate calculations and final answers to the nearest whole dollar amount.)

3. Jasper and Crewella Dahvill were married in year 0. They filed joint tax returns in years 1 and 2. In year 3, their relationship was strained and Jasper insisted on filing a separate tax return. In year 4, the couple divorced. Both Jasper and Crewella filed single tax returns in year 4. In year 5, the IRS audited the couples joint year 2 tax return and each spouses separate year 3 tax returns. The IRS determined that the year 2 joint return and Crewellas separate year 3 tax return understated Crewellas self-employment income, causing the joint return year 2 tax liability to be understated by $6,100 and Crewellas year 3 separate return tax liability to be understated by $7,250. The IRS also assessed penalties and interest on both of these tax returns. Try as it might, the IRS has not been able to locate Crewella, but they have been able to find Jasper. (Leave no answer blank. Enter 0 if applicable.)

a. What is the maximum amount of tax that the IRS can require Jasper to pay for the Dahvills year 2 joint return?

4.

Jasper and Crewella Dahvill were married in year 0. They filed joint tax returns in years 1 and 2. In year 3, their relationship was strained and Jasper insisted on filing a separate tax return. In year 4, the couple divorced. Both Jasper and Crewella filed single tax returns in year 4. In year 5, the IRS audited the couples joint year 2 tax return and each spouses separate year 3 tax returns. The IRS determined that the year 2 joint return and Crewellas separate year 3 tax return understated Crewellas self-employment income, causing the joint return year 2 tax liability to be understated by $6,100 and Crewellas year 3 separate return tax liability to be understated by $7,250. The IRS also assessed penalties and interest on both of these tax returns. Try as it might, the IRS has not been able to locate Crewella, but they have been able to find Jasper. (Leave no answer blank. Enter 0 if applicable.)

b. What is the maximum amount of tax that the IRS can require Jasper to pay for Crewellas year 3 separate tax return?