5. Emma, 65, had the following transactions for 2021. Emma, who lives alone and supports Ed (her father) and John (her cousin), had itemized deductions for the year of $19,000. Salary S 80,000 Alimony received (divorce final in 2017) 4,000 Recovery from car accident- Personal injury damages $40,000 Punitive damages 70,000 110,000 Gift from parents 20,000 Property sales Loss on sale of boat (used for pleasure and owned 4 years) (4,000) Loss on sale of ADM stock (held for 10 months as an investment) (4.000 (8,000) a) What is Emma's tax for 2021? b) How would your answer change if Ed were Emma's uncle