In $2023,$ Kelly and Kerry live in California and are married and live together but plan to file separately. Their, income for the year is as follows:

a$.$ Compute the separate gross income for Kelly and Kerry.

Kelly $$,x$

Kerry $$,x$

b$.$ Assume they live in Texas instead of California. Compute the separate gross income for Kelly and Kerry.

Kelly $$,x$

Kerry $$,x$