3. Brian is married and has one dependent child. He and his wife file their taxes as married. Combined, their Gross Income in 2019 was $121,790. Brian's wife went back to graduate school in 2017, and paid $3,400 in tuition, all of which they can deduct. a) What is their Adjusted Gross Income? b) Brian and his wife use the standard deduction for their taxes. What is their taxable income? c) What is Brian's tax liability for 2017? d) If Brian and his wife had $17,500 withheld from their checks for Federal Taxes in 2017, do they owe the IRS, or get a refund? How much