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). In 2020, Isabella and Ian had the following items: Salary (Isabella): $83,000 Salary (Ian): $13,000 Scholarship: $6,500 ($2,500 used to pay Ians tuition at an eligible educational institution, $1,000 used to buy required textbooks, and $3,000 used to pay room and board) California Paid Family Leave (PFL): $2,000 Inheritance from Isabella's father: $100,000 Child support payments received from Isabella's ex-husband: $6,000 What is Ian and Isabellas (federal) gross income for 2020? Exclude the maximum amount of scholarship income possible.