Compute the taxable income for 2015 under each of the following circumstances:

a. Jim is married and files a joint return. jim and his wife have two dependent children. They have adjusted gross income of $30,000 and itemized deductions of $12,300.

b. Jim is single with no dependents. his adjusted gross income is $20,000 with itemized deductions of $3,800.

c. Jim is full time college student under 24 supported by his father. Jim earned 2600 from his part time job and had $500 of interest income. His itemized deductions were $600.

d. Jim is married but files separately and claims two dependent children . His adjusted gross income is $65,000 and he claims $8,900 of itemized deductions. Jim's wife also itemizes on her return.

e. Assume the same situation as in (d), but Jim's itemized deductions are only $1,500.