1. John, age 26, married Diane, age 25, in 2021. Their salaries for the year amounted to $47,230 and they had interest income of $3,500. John and Dianne's deductions for adjusted gross income amounted to $2,000, their itemized deductions were $16,000, and they have no dependents.

What is the amount of their taxable income?

Christine is a single 50-year-old taxpayer with no dependents. Her only income is $40,751 of wages in 2021. Calculate her tax liability by Using Publication 17.

Here is an example of how your answer should look: $1,250