Both Mr. Byrd and Mrs. Byrd are employed. During 2019, Mr. Byrd had opened a restaurant and had business income of $12000. Mr. Byrd also had net employment income of $52000, after deducting $10100 of employment deductions. He also had $7,000 of interest income. Ms. Byrd had gross employment income of $87000, which included taxable benefits of $12,000. She also had $9000 of dividend income. Since they both had to work long hours, they had to pay for care of their children.