Ian, 37, and Isabella, 36, are married and file a joint tax return. They have one child, Ingrid (Isabella's daughter from a prior marriage and is claimed as a dependent (QC) on Ian & Isabella's joint return). Isabella works full time, but she was temporarily unemployed at the beginning of 2022. Ian is a full-time student and works as a teaching assistant at the University. In addition, Ian works during the summer. In 2022, Isabella and Ian had the following items: Salary (Isabella): $63,000 Salary (Ian's summer job): $14,000 TA Stipend: $10,000 Scholarship: $6,000 ($2,500 used to pay Ians tuition at an eligible educational institution, $1,000 used to buy required textbooks, and $2,500 used to pay room and board) Inheritance from Isabella's father: $100,000 Unemployment compensation: $4,500 Holiday gift from Isabella's employer: set of golf clubs (valued at $500) What is Ian and Isabellas income for 2022? What is Ian and Isabella's gross income for 2022? Exclude the maximum amount of scholarship income possible. Instead of $4,500 unemployment compensation, Isabella received $4,500 in workers' compensation benefits because she was injured on the job and temporarily couldn't work. What is Ian and Isabella's gross income for 2022?