3) Stan and Francine Smith, ages 46 & 44 respectively, filed a joint return this year. They provided all of the support for their 17 year old daughter, Hayley, who is unemployed, not too bright, stuck-up, and had no gross income. Their 14 year old son, Steve, was a full time student who has $964 of interest income from corporate bonds. Their 10 year old son, Roger, is also a full time student who had $6,446 of 3.446 income from his part time job. None of the children are self-supporting. Hayley, Steve, and Roger lived with their parents all year. They also provided more than 50% of support to Stan's childhood friend, Avery Bullock, age 44, who lives in his mother's home. Stan and Francine had combined gross income of $159,620 their deductions for adjusted gross income amounted to $36,044 and their total itemized deductions amounted to $26,054. Calculate the Smiths' taxable income. 4) How much is Stan and Francine's tax liability