Betty, age 39 and Steve, age 50, are married with two dependent children. They file a joint return for 2022. Their income from salaries totals $85,000; they receive $2,000 in taxable interest and $2,000 in royalties. Their deductions for adjusted gross income amount to $ 5,100; they have itemized deductions totaling $40,000. Calculate the following amounts:

a.	Gross income
b.	Adjusted gross income
c.	Itemized deduction or standard deduction amount
d.	Deduction for exemptions
e.	Taxable income
f.	Regular income tax liability from tables