In 2020, Brian and Emmy are married. Emmy earns $50,000 from her job as a personal assistant. Brian earns $75,000 per year as a micro-biologist. Brian owns a 10% interest in Alpha Partnership. Alpha earned $100,000 in operating income during the year, it also paid a cash distribution of $20,000 to Brian during the year. Brian also pays $5,000 of alimony per year to his ex-wife. Their divorce was final in 2009. Emmy has $1,000 of interest from Municipal City Bonds. She also has $3,000 of interest from Big Corporation Capital company. They also have the following expenses during the year: Medical Expenses: $13,500 State & Local Taxes: $11,500 Federal Income Tax Payments: $10,000 Cash Charitable Contributions: $15,000 The standard deduction amounts for 2020 are listed below: Single: $12,200 Head of Household: $18,350 Married Filing Jointly: $24,400 Calculate the appropriate amounts for Brian and Emmy. Please show your work for maximum points.

Gross Income __________________________ Adjusted Gross Income _____________________ Taxable Income __________________________