I need help showing work for this problem. The problem is attached. The answer is given at the bottom, but I need to know how to get the answer. Thanks.

Tax Assignment Requirements: Complete the Tax Formula Remember to use 2016 tax numbers. Client Information: Mr. and Mrs. Stars have been married 2 years. They have no dependents. Mike Star is an aeronautic engineer and Sheila is attending law school full-time. The following is the information obtained to prepare their 2016 tax return. Client's Social Security Number 400-00-4723 Filing Status Married Filing Joint Taxpayer's Date of Birth Spouse's Date of Birth 03/01/1964 01/15/1966 Neither Taxpayer nor Spouse is Blind or Deceased Client's First Name, Initial, and Last Name Secondary First Name, Initial, and Last Name Secondary SSN Mike E. Stars Sheila A. Stars 400-00-4714 Street Address Zip Code Daytime Telephone Taxpayer's Occupation 1492 Ellis Street 30906 (Augusta, Georgia) 706-868-1298 Aeronautic Engineer Health Insurance Information: No W-2 information to enter. W-2 Information Employer Identification Number Employer Name/Address Wages Federal Withholding Social Security Medicare State State ID Number State Withholding Taxpayer and spouse all had minimum essential health care coverage for the entire year. Health coverage was NOT purchased through the marketplace/exchange. 75-9685552 Lockheed Martin 2120 Martin Drive Evans, GA 30809 $189,000 $47,000 $7,347 $2,740.50 GA 23-2564155 $10,000 Form 1099-G The Stars received a state refund of $13,000 in 2016 for their 2015 state taxes. The Stars took the standard deduction in 2015 for MFJ, $12,400 (Section 1, boxes 1, 2, 3). Dividend Income, Schedule B Information Form 1099-INT The Stars, jointly had interest income from Bank of America in the amount of $500. Tax-exempt interest from Edward Jones of $1,000 Form 1099-DIV Payer Name: Ordinary Dividends (Box 1a): Qualified Dividends (Box 1b): Edward Jones $8,000 $5,000 1099-R Information Mike withdrew from his IRA to help pay for Sheila's school. 1099-R is for the Taxpayer EIN of Payer: 58-0974325 Payer's Name and Address: Eagle Financial 456 Ronald Reagan Drive Evans, GA 30809 Gross Distribution: $35,000 Taxable Amount: $35,000 Federal Tax Withheld: $3,500 Distribution Code: 1 Mark the 1099-R as an Distribution Transfer Option to 5329: Part I Line 1 State: GA State ID: 28-3689701 No State Tax Withheld IRA The TOTAL AMOUNT of the 1099-R Distribution is excluded from the 10% Early Withdrawal Penalty because the funds were used for HIGHER EDUCATION EXPENSES. \"Other Taxes\" - \"Tax on Early Distribution\" - Form 5329 Schedule D Capital Gains and Losses 2015 Carryover The Stars' have a LTCL carryover from 2015 in the amount of $12,500 (Other Capital Gains Data (including Capital Loss Carryover) Schedule D Capital Gains and Losses 2016 - (There is NO ADJUSTMENT CODE information to enter for any transaction): 6000 Shares Google - Box 3 Shows Basis Reported to IRS - Acquired 03/06/2004 - Sold 08/02/2016 - Sale Price $62,600 - Cost $3,200 1500 Shares ACCO - Box 3 Shows Basis Reported to IRS - Acquired 01/12/2016 - Sold 03/01/2016 - Sale Price $25,000 - Cost $40,000 500 Shares BP Oil - Box 3 Shows Basis Reported to IRS - Acquired 02/13/2001 - Sold 04/02/2016 - Sale Price $32,000 - Cost $25,000 2100 Shares RCS - Box 3 Shows Basis Reported to IRS - Acquired 05/19/2003 - Sold 05/20/2016 - Sale Price $32,000 - Cost $56,000 \"Other Income\" to \"Other Compensation Scholarship Sheila received a scholarship for $58,000. $20,000 was applied to tuition and books. Fringe Benefits Mike received the following benefits from his employer not included in his W2 Wages: Medical insurance premiums $12,000 Vision insurance premiums 2,000 Dental insurance premiums 4,000 $50,000 group-term life insurance coverage. Premiums paid by employer 500 $500,000 of whole life insurance coverage. Premiums paid by employer 5,000 Country club membership dues paid by employer 10,000 Tickets to the Braves games paid by employer, only given to top executives 6,000 Professional aeronautic journal subscriptions 500 Net Investment Income Tax - \"Other Taxes\" Form 8960 The net investment income tax must be taken into consideration. The Stars' home is paid in full therefore, they will not benefit from itemizing. They choose the standard deduction. Check Figures Tax Formula: Tax Liability $56,080 (based on using 2016 tax rate schedules and preferred rates)