Diana and Ryan Workman were married on January $1$ of last year. Ryan has an eight$-$year$-$old son, Jorge, from his previous marriage. Diana works as a computer programmer at Datafile Incorporated $($DI$)$ earning a salary of $$97,500.$ Ryan is self$-$employed and runs a day care center. The Workmans reported the following financial information pertaining to their activities during the current year$\mathrm{.}1.$Diana earned a $$97,500$ salary for the year$\mathrm{.}2.$Diana borrowed $$12,300$ from DI to purchase a car. DI charged her $2$ percent interest $($$$246)$ on the loan, which Diana paid on December $31.$ DI would have charged Diana $$750$ if interest had been calculated at the applicable federal interest rate. Assume that tax avoidance was not a motive for the loan$\mathrm{.}3.$Ryan received $$2,150$ in alimony and $$4,800$ in child support payments from his former spouse. They divorced in $2016\mathrm{.}4.$Ryan won a $$930$ cash prize at his church$-$sponsored Bingo game$\mathrm{.}5.$The Workmans received $$650$ of interest from corporate bonds and $$400$ of interest from a municipal bond. Ryan owned these bonds before he married Daina$\mathrm{.}6.$The couple bought $56$ shares of ABC Incorporated stock for $$43$ per share on July $2.$ The stock was worth $$53$ a share on December $31.$ The stock paid a dividend of $$1$ per share on December $1\mathrm{.}7.$Ryan's father passed away on April $14.$ He inherited cash of $$53,000$ from his father and his baseball card collection, valued at $$2,300.$ As the beneficiary of his father's life insurance policy, Ryan also received $$153,000\mathrm{.}8.$The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $$1,500\mathrm{.}9.$Diana received $$1,000$ cash for reaching $10$ years of continuous service at DI$\mathrm{.}10.$Diana was hit and injured by a drunk driver while crossing a street at a crosswalk. she was unable to work for a month. She received $$6,600$ from her disability insurance. DI paid the premiums for Diana, but it reported the amount of the premiums as compensation to Diana on her year$-$end W$-2\mathrm{.}11.$The drunk driver who hit Diana in part $($j$)$ was required to pay her $$2,300$ medical costs, $$1,800$ for the emotional trauma she suffered from the accident, and $$5,600$ for punitive damages$\mathrm{.}12.$For meeting her performance goals this year, Diana was informed on December $27$ that she would receive a $$5,300$ year$-$end bonus. DI $($located in Houston, Texas$)$ mailed Diana's bonus check from its payroll processing center $($Tampa$,$ Florida$)$ on December $28.$ Diana didn't receive the check at home until January $2\mathrm{.}13.$Ryan is a $10$ percent owner of MNO Incorporated, a Subchapter S corporation. The company reported ordinary business income for the year of $$98,000.$ Ryan acquired the MNO stock two years ago$\mathrm{.}14.$Ryan's day care business collected $$50,000$ in revenues. In addition, customers owed him $$4,500$ at year$-$end. During the year, Ryan spent $$7,000$ for supplies, $$3,000$ for utilities, $$18,000$ for rent, and $$650$ for miscellaneous expenses. One customer gave him use of their vacation home for a week $($worth $$4,000)$ in exchange for Ryan allowing their child to attend the day care center free of charge. Ryan accounts for his business activities using the cash method of accounting$\mathrm{.}15.$Diana's employer pays the couple's annual health insurance premiums of $$7,000$ for a qualified plan.

$.-$Assuming the Workmans file a joint tax return, determine their gross income minus expenses on the day care business $($this is called total income on the Form $1040).$ Assuming the Workmans live in California, a community property state, and that Diana and Ryan file separately, what is Diana's gross income minus expenses on the day care business? $($I need the gross income for the two last question$)$