Clarabelle Cow uses the filing status of head of household. She has two dependent children (both under the age of 17) and she retired from the fire department during the year. She had the following items of income and expense for 2020: Salary, prior to retirement: 83,000 ; Interest income from Bank of Albuquerque: 7,100; Interest income from State of California bonds: 6,800 ; Pension (use a 42% exclusion ratio): 12,000 ; Qualified dividends from AT &T: 4,125; Child support received: 7,000; Income from illegal activities: 3,850; Unemployment compensation: 1,940; Lottery winnings: 2,200; Long-term capital loss: (4,100); Personal loan from his parents: 9,050; Itemized deductions: 17,875 a. What is Clarabelle's Adjusted Gross Income for 2020? b. What is Clarabelle's tax liability for 2020?