Cindy and Paul are married and live together in Arizona. During the year, Paul receives a salary of $45,000 and $4,000 of dividends from stock that is his separate property. Cindy receives a salary of $27,000. Cindy and Paul receive $1,500 in interest income from a savings account that was established with community funds. a. If Cindy and Paul file separate income tax returns, what amount of income must each report? Paul $ Cindy $ b. If Cindy and Paul lived in Louisiana instead of Arizona, what amount of income would each report on separate income tax returns? Paul $ Cindy $