1 - Ivan Figueroa is retired and receives a pension of 37,000. year. Ivan has an additional income giving workshops for which he receives 15,000 and he also won a lottery prize of 5,000 a year. He is married to Esperanza Martinez, who is also retired and receives a pension of 38,000 a year. They receive interest from the bank for 3,000 and dividends from a company investment for 5,000. Determine the gross income and adjusted gross income of the two.

2- Juan Carlos Perez was born on March 15, 1985, he is a secretary and divorced, divorced and his w-2 shows a salary of 55,000 and a withheld tax of 4,000. Juan Carlos studied and paid his tuition at his university for his high school degree. He has a son who was born on March 22, 2003 who lives with his mother. Determine the gross income and adjusted gross income.