Jack and Jill are married. This year Jack earned $$81,750,$ Jill earned $$94,500,$ and they received $$11,600$ of interest income from a joint savings account. How much gross income would Jack report if he files married filing separately from Jill?

Multiple Choice

$$81,750$ if they reside in a common law state.

$$88,125$ if they reside in a community property law state.

$$106,100$ if they reside in a common law state.

$$93,925$ if they reside in a community property law state.

None of the choices are correct.