Diana and Ryan Workman were married on January 1 of last year. Diana has an eight-year-old son, Jorge, from her previous marriage. Ryan works as a computer programmer at Datafile Incorporated (DI) earning a salary of $101,500. Diana is self-employed and runs a day care center. The Workmans reported the following financial information pertaining to their activities during the current year. Ryan earned a $101,500 salary for the year. Ryan borrowed $13,100 from DI to purchase a car. DI charged