Jack and Jill are married. This year Jack earned $78,750 and Jill earned $84,500 and they received $5,600 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

• $81,625 if they reside in a community property law state.
• $84,425 if they reside in a community property law state.
• $78,750 if they reside in a common law state.
• None of the choices are correct.
• $90,100 if they reside in a common law state.