Alfred E. Old and Beulah A. Crane, each age 42, married on September 7, 2019. Alfred and Beulah will file a joint return for 2021. Alfred's Social Security number is 111-11-1109. Beulah's Social Security number is 123-45-6780, and she has chosen to use "Old" as her married name. They live at 211 Brickstone Drive, Atlanta, GA 30304. Alfred was divorced from Sarah Old in March 2017. Under the divorce agreement, Alfred is to pay Sarah $1,250 per month for the next 10 years or until Sarah's death, whichever occurs first. Alfred paid Sarah $15,000 in 2021. In addition, in January 2021, Alfred paid Sarah $50,000, which is designated as being for her share of the marital property. Also, Alfred is responsible for all prior years' income taxes. Sarah's Social Security number is 123-45-6788. Alfred's salary for 2021 is $150,000. He is an executive working for Cherry, Inc. (Federal I.D. No. 98-7654321). As part of his compensation package, Cherry provides him with group term life insurance equal to twice his annual salary. His employer withheld $24,900 for Federal income taxes and $8,000 for state income taxes. The proper amounts were withheld for FICA taxes. Beulah recently graduated from law school and is employed by Legal Aid Society, Inc. (Federal I.D. No. 11-1111111), as a public defender. She received a salary of $42,000 in 2021. Her employer withheld $7,500 for Federal income taxes and $2,400 for state income taxes. The proper amounts were withheld for FICA taxes. Alfred and Beulah received taxable interest income of $500. Alfred and Beulah received a $1,900 refund on their 2020 state income taxes; they claimed the standard deduction on their 2020 Federal income tax return. Alfred and Beulah paid $4,500 interest and $1,450 property taxes on their personal residence in 2021. They paid sales taxes of $1,400, for which they maintain the receipts. Alfred and Beulah have never owned or used any virtual currency, and they do not want to contribute to the Presidential Election Campaign. Alfred and Beulah received the appropriate coronavirus recovery rebates (economic impact payments); related questions in ProConnect Tax should be ignored.

Married filing jointly or Qualifying widow(er)Schedule Y-1
If taxable income is: Over		But not over		The tax is:				of the amount over
$ 0		$ 19,900		. . . . . .		10%		$ 0
19,900		81,050		$ 1,990.00	+	12%		19,900
81,050		172,750		9,328.00	+	22%		81,050
172,750		329,850		29,502.00	+	24%		172,750
329,850		418,850		67,206.00	+	32%		329,850
418,850		628,300		95,686.00	+	35%		418,850
628,300		. . . . . .		168,993.50	+	37%		628,300

Wages are 192000

Taxable Interest is 500

What is their other income?

Adjustments are -15000

What is their standard deduction?