3. Linda age 42 and Nick age 45 are married filing jointly for 2021. They had the following income and expenses for 2021. Salary $179,000 Long term capital gain $2,500 Interest income from US Savings bonds $450 Qualified Dividends $585 Inheritance $25,000 Gift from Uncle $8,000 Alimony of $22,000 paid to Nick's first wife. Divorce finalized 12/30/19. Out of pocket medical expenses $6,200 Real estate taxes $7,890 . State and local income taxes $4,200 Home mortgage interest $8,790 Auto loan interest $662 Credit card interest $590 Casualty loss as a result of house fire $23,000 Tax preparation fee $425 Work boots and uniforms $620 Charitable contributions $8,900 Calculate Linda and Nick's AGI, taxable income and tax liability for 2021