George, age 63, and Brenda, age 52, are married with no dependents. The moved on 2017 from Florida to PR after George retirement. George received the following income during year 2019: Pension from Floridas employer $18,600; Wages from a part-time job in Carolina $9,400; Interest income of $990 from a Certificate of Deposit in SunTrust Bank; and Social security benefits of $5,890.

Brenda, who is working at home, provides consulting services to her former employer in Florida. She received total payments in 2019 of $12,000 for said services and incurred in $3,500 in related expenses. In addition, Brenda received $1,800 dividends from CoopZenoGandia.

George paid $2,600 on Medicare insurance premiums and Brenda paid $3,600 on health insurance premiums with SSS. They also paid a total of $5,000 on mortgage interest on their home. Brenda donated $500 to the church, $200 to March of Dimes and $100 to Make-A-Wish Foundation.

Prepare the 2019 income tax return and response the following questions:

Gross income - MFJ

Adjusted Gross Income - MFJ

Net Income MFJ

Adjusted Gross income of each spouse under Schedule CO

Net income of each spouse under Schedule CO

The country tax law that's going to be used is Puerto Rico tax law.