30. Tom and Linda are married taxpayers who file a joint return. They have itemized deductions of $27,800 and four exemptions. Assuming an adjusted gross income of $40,000, what is their taxable income for 2020? 31. Compute Marie's taxable income for 2020, assuming she is single and claims two dependent children. Her adjusted gross income is $70,000, and she has itemized deductions of $19,650. 32. Which of the following taxpayers should itemize? Explain. a. Robert is a single taxpayer. He has itemized deductions of $12,600. b. Jane qualifies as head of household. Her itemized deductions total $17,850. Brian is married and files a separate return. He has itemized deductions of $12,600. d. Lisa is a surviving spouse. Her itemized deductions are $24,500. c