Ken and Pam are married. This year Ken earned $80,250, Pam earned $83,750, and they received $4,900 of interest income from a joint savings account. How much gross income would Ken report if he files married filing separately from Pam? Multiple Choice

$80,250 if they reside in a common law state.

$82,000 if they reside in a community property law state.

$88,650 if they reside in a common law state.

$84,450 if they reside in a community property law state.

None of the choices are correct.