lan and Tami, a young couple with a child, live in a rented apartment. After taxes, Ian earns $38,180 per year and Tami's part-time job brings in $7000 per year. In the foreseeable future, their earnings probably will just keep pace with inflation. They are presently oper- ating on the following monthly budget. $1050 Rent 600 Food 525 Day care Clothing 420 120 Utilities 300 Entertainment 450 Savings Other 300