1. Jason and Jill are married and have no children. During the tax year 2018, they sell one acre of land for $90,000. Three years ago, they paid $80,000 for this land. Other information is as follows: Jill's Commission Income $50,000 Jason's Salary 35,000 Interest Income on GM Bonds 5,000 Interest Income on Bibb County Bonds con 10,000 002) Gift from Jacob's Uncle 20,000 Proceeds of loan to purchase car 30,000 Winnings from the lottery 2,000 Contribution to traditional IRA 5,000 Short-term Loss on sale of stock in XYX Company 15,000 Itemized Deductions 17,000 (1) Calculate Jason and Jill's Gross Income, Adjusted Gross Income, Taxable Income, and Income Tax Liability for 2018. Be sure to show your work for credit. (2) What is the couple's marginal tax rate? Average tax rate? Show calculations