Examine the cases below and do the following: Indicates the items of income that are part of the gross income. Indicates exclusions from wages. Identifies the deductions to which the taxpayer is entitled to calculate adjusted gross income. Calculate adjusted gross income. It indicates what is the status that the taxpayer must file.

Case 1: Jos Prez and Rafaela Morales Jos Prez is the administrator of a private company, where his salary for this taxable year was $ 70,000. He received $ 15,000 in dividends from a corporation he invested in and an inheritance of $ 50,000. In addition, he received $ 10,000 in interest from a cooperative of which he is a member. Jos is married to Rafaela Morales, who is disabled and receives $ 20,000 from social security.

Case 2: Carlos Martnez and Carmen Flores Carlos Martnez was born on January 9, 1967, is a teacher and is married. He had a salary of $ 50,000 and a tax withheld of $ 5,000. Carlos pays an individual retirement account (IRA) for him of $ 7,000. His wife, Carmen Flores, was born on April 22, 1971, works from home selling clothes, for which she had an income of $ 12,000. The couple has no children and has a joint bank account from which they obtained $ 2,500 for interest from the bank.

Case 3: Carmelo Bez and Josefa Martnez Carmelo Bez is a veteran, retired and receives a pension of $ 40,000 a year. In addition, he stuck on the lotus and received a prize of $ 15,000. He is married to Josefa Martnez, who is also retired and receives a pension of $ 25,000 a year. They both own a clothing business from which they earn $ 50,000 a year. They also receive bank interest of $ 3,000 and dividends on an investment in a $ 10,000 company.

Case 4: Rosa Hernndez Rosa Hernndez was born on May 2, 1979, is a veteran, secretary, divorced, and her W-2 shows a salary of $ 55,000 and a tax withheld of $ 4,000. Rosa is studying and paid $ 8,000 for her college tuition for her bachelor's degree. She has a son who was born on April 24, 2008.