51. Comprehensive Problem (Tax Return Problem). Rodney and Alice Jones have three small children, ranging in age from 5 to 10. One child is blind and needs special care. Rodney works as an accountant for a large CPA firm and has gross income of $45,000. Alice is a lawyer with a national law firm and earns $48,000. Rodney's parents are quite old, and he and his wife fully support them. Rodney's employer provides group-term life insurance at twice the employee's annual salary. Rodney is 40 years of age. During 2019, Rodney and Alice receive the following dividends on their jointly held investments: $700 Dividends from Mexico Inc. (Mexican Corp.) Dividends from Widget Steel Corp. 150 They received interest income from the following investments: Interest on State of Ohio highway bonds Interest on deposits in savings and loans $800 400 The Joneses have itemized deductions of $25,000. Compute their taxable income