Jack and Jill are married. This year Jack earned $75,250 and Jill earned $85,750 and they received $7,500 of interest income from a joint savings account. How much gross income would Jack report if he files married-filing-separate from Jill?

Multiple Choice

• $93,250 if they reside in a common law state.
• None of the choices are correct.
• $84,250 if they reside in a community property law state.
• $80,500 if they reside in a community property law state.
• $75,250 if they reside in a common law state.