Jonathan, age 52, is married and has three children. In preparing to go to his accountant, he determines that he has $63,100 of salary income and $250 in dividends. He contributes $4,000 to a Roth IRA and has $6,800 of itemized deductions. His wife, Sophia, has no income. What is the taxable income on their 2018 joint return?

		$42,350
		$34,800
		$30,500
		$30,250

Emma sold her home for $60,000 cash and the buyers assumption of her mortgage of $210,000. Emma paid closing costs of $2,900 and a brokers commission of $13,000. What is the amount Emma realized on the sale?

		$17,100
		$254,100
		$20,000
		$257,000