$3.$ Jane and Mike are married with two children, Carla and Danny. Jane earns $$65,000$ per year from her job as a consultant. Mike is an engineer making $$55,000$ per year. They have no exclusion available for this income and have no deductions for adjusted gross income.

Jane & Mike$$s daughter Carla is $14,$ lives at home, and earns $$12,000$ per year from her job as a waiter at an exclusive restaurant. Danny, $25$ attends Big State University full$-$time. He earns $$7,000$ per year at a part$-$time job as a cashier and lives at home with his parents. Jane and Mike provide over half the support of both Carla and Danny.

Jane & Mike have $$13,000$ in medical expenses $($amount does not include health insurance listed above$).$ They also have $$6,000$ in State & Local Taxes and $$7,000$ in property taxes. In addition, Jane and Mike made $$20,000$ in taxable contributions for the tax year.