Jack and Jill are married. This year Jack earned $78,500 and Jill earned $86,500 and they received $5,300 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

$78,500 if they reside in a common-law state.

$83,800 if they reside in a community property state.

$91,800 if they reside in a common-law state.

$85,150 if they reside in a community property state.

All of these choices are correct.