(a) Calculate the Hernandezes' income tax liability for this year as a joint return (using Table 4-2) given the following information: gross salary income(Victor, $85,000; Maria, $62,000), state income tax refund ($400), interest on checking and savings DO IT IN CLASS accounts ($250), holiday bonus from Maria's employer ($1,000), and contributions to qualified retirement accounts ($5,500). (b) List five additional strategies that Victor and Maria might consider for next year's tax planning to reduce next year's tax liability.