I need a particular procedure.

d. Lisa is a surviving spouse. Her itemized deductions are $12,100. 34,/ Compute the taxable income for 2014 under each of the following circumstances: a. Jim is married and files a joint return. Jim and his wife have two dependent children. They have adjusted gross income of $30,000 and itemized deductions of $12,100. Jim is single with no dependents. His adjusted gross income is $20,000 with itemized deductions of $3,800. Jim is a full-time college student under 24 supported by his father. Jim earned $2,600 from a part-time job and had $500 of interest income. His itemized deductions were $600. Jim is married but files separately and claims His adjusted gross income is $65,000 and he claims $8,900 of itemized deductions. Jim's wife also itemizes on her return. Assume the same situation as in (d), but Jim's itemized deductions are only $1,500. bi c. d. two dependent children e