Ben and Jennifer have lived quite happily over the past twenty$-$six years with their twelve children: North, Griselda, Frankie, Dino, Sammy, Peter, Joey, Ava, Scary Spice, Anna Nicole, Oatmeal and Flea. This year, on December $31,$ Ben & Jennifer flew to Las Vegas and finally got married shortly before midnight. The happy couple can file this year as:

a: Head of Household

b: Single

c: Surviving Spouse

d: Married Filing Jointly

Answer: d: Married Filing Jointly

In $2022,$ Ugly Edna's husband Otto died. Ugly Edna and Otto's $12-$year$-$old dependent daughter Sunflower, lives with Ugly Edna. Sunflower is a full$-$time student who had no gross income. Ugly Edna has remained unmarried since her husband's death and has been gainfully employed and is self$-$supporting. When she files her returns for $2022,2023,$ & $2024,$ her filing status for each year is:

a: Single for all $3$ years

b: Married filing jointly for $2022$ & single for $2023$ & $2024.$

c: Surviving spouse for $2022$ & $2023,$ & head of household for $2024.$

d: Married filing jointly for $2022,$ & surviving spouse for $2023$ & $2024.$

Answer: c: Surviving spouse for $2022$ & $2023,$ & head of household for $2024.$

Answer: c: Surviving spouse for $2022$ & $2023,$ & head of household for $2024.$

Stan and Francine Smith, ages $69$&$67$ respectively, filed a joint return this year. They provided all of the support for their $46-$year$-$old daughter, Hayley, who is unemployed, not too bright, stuck$-$up$,$ and had no gross income. Their $40-$year$-$old son, Steve, was a full$-$time student who had $$4,439$ of income from his part time job. Their $38-$year$-$old son, Roger, is also a full$-$time student who had $$1,354$ of income from his part time job. None of the children are self$-$supporting. Hayley, Steve, and Roger lived with their parents all year. They also provided more than $50\%$ of support to Stan's childhood friend, Avery Bullock, age $62,$ who lives in his mother's home. Stan and Francine had combined gross income of $$147,015,$ their deductions for adjusted gross income amounted to $$13,054$ and their total itemized deductions amounted to $$28,003.$ Calculate the Smiths' taxable income.

a: $$105,958$

b: $$103,261$

c: $$104,761$

d: some other amount $($your answer: