Edward and Brenda are married and file a joint return. They have two children, ages 8 and 10, who lived with them for all of 2023. In 2023, Edwards income from his job was $33,000. Brenda was a full-time student for all of 2023. She had no income during the year. Edward and Brenda paid $3,000 in 2023 for daycare for the children while he worked, and she was in school. Other than the income from Edwards job, Edward and Brenda had no income or deductions in 2023. Edward did not have any federal income tax withheld from his paychecks.

1. Calculate Edward and Brendas gross income for 2023.