I am using the 2019 Federal taxation system

9. 1:2-45 Computation of Taxable income. Jim and Pat are married and file jointly. In 2018, Jim earned a salary of $92,000. Pat is self-employed. Her gross business income was $98,000 and her business expenses totaled $48,000. Each contributed $5,500 to a deductible IRA. Their itemized deductions total $26,000. Compute Parts a, b, and c without regard to self-employment tax. a. Compute their gross income. b. Compute their adjusted gross income. c. Compute their tax assuming there is one qualifying child and that Pat's business income does not qualify for the qualified business income deduction