1.In 2017, a self-employed taxpayer had gross income of $57,000. The taxpayer paid self- employment tax of $8,000, health insurance of $6,000 and $5,000 of alimony. The taxpayer also contributed $2,000 to a traditional IRA. What is the taxpayers adjusted gross income? Show your working.

2. A 34-year old taxpayer withdrew $32,000 (pretax) from a traditional IRA. The taxpayer has a 33% effective tax rate and a 35% marginal tax rate. What is the total tax liability associated with the withdrawal? Show your working.

3. In 2017, Morgan moved from Chicago to Miami to start a new job, incurring costs of $1,200 to move household goods and $2,500 in temporary living expenses. Morgan was not reimbursed for any of these expenses. What amount should Morgan deduct as an above the line deduction for moving expenses? Show your working.