"Lance H. and Wanda B. Dean are married and live at 431 Yucca Drive, Santa Fe, NM 87501. Lance works for the convention bureau of the local Chamber of Commerce, and Wanda is employed part-time as a paralegal for a law firm.During 2019, the Deans had the following receipts:Salaries ($60,000 for Lance, $41,000 for Wanda)$101,000Interest incomeCity of Albuquerque general purpose bonds$1,000Ford Motor company bonds1,100Ally Bank certificate of deposit 4002,500Child support payments from John Allen7,200Annual gifts from parents26,000Settlement from Roadrunner Touring Company90,000Lottery winnings600Federal income tax refund (for tax year 2018)400Wanda was previously married to John Allen. When they divorced several years ago, Wanda was awarded custody of their two children, Penny and Kyle. (Note: Wanda has never issued a Form 8332 waiver.) Under the divorce decree, John was obligated to pay alimony and child supportthe alimony payments were to termi-nate if Wanda remarried.In July, while going to lunch in downtown Santa Fe, Wanda was injured by a tour bus. Because the driver was clearly at fault, the owner of the bus, Roadrunner Tour-ing Company, paid her medical expenses (including a one-week stay in a hospital). To avoid a lawsuit, Roadrunner also transferred $90,000 to her in settlement of the personal injuries she sustained.The Deans had the following expenditures for 2019:Medical expenses (not covered by insurance)$7,200TaxesProperty taxes on personal residence$3,600State of New Mexico income tax (includes amount withheld from wages during 2019)4,2007,800Interest on home mortgage (First National Bank)6,000Charitable contributions3,600Life insurance premiums (policy on Lances life)1,200Contribution to traditional IRA (on Wandas behalf )5,000Traffic fines300Contribution to the reelection campaign fund of the mayor of Santa Fe500Funeral expenses for Wayne Boyle6,300The life insurance policy was taken out by Lance several years ago and desig-nates Wanda as the beneficiary. As a part-time employee, Wanda is excluded from coverage under her employers pension plan. Consequently, she provides for her own retirement with a traditional IRA obtained at a local trust company. Because the mayor is a member of the local Chamber of Commerce, Lance felt compelled to make the political contribution"

A) What is the 2019 Adjusted Gross Income for Lance and Wanda Dean?

B) What is the 2019 taxable income for Lance and Wanda Dean?

C) What is the 2019 tax due or (tax refund) for Lance and Wanda Dean?

of the amount over- ......... 10% $ 0 13,850 52,850 84,200 160,700 204,100 2019 Tax Rate Schedules Single-Schedule X Head of household-Schedule Z If taxable of the If taxable income is: But not amount income is: But not Over- over- The tax is: over- Over- over- The tax is: $ 0 $ 9,700 $ 0 $ 0 $ 13,850 ......... 10% 9,700 39,475 $ 970.00 + 12% 9,700 13,850 52,850 $ 1,385.00 + 12% 39,475 84,200 4,543.00 + 22% 39,475 52,850 84,200 6,065.00 + 22% 84,200 160,725 14,382.50 +24% 84,200 84,200 160,700 12,962.00 +24% 160,725 204,100 32,748.50 + 32% 160,725 160,700 204,100 31,322.00 + 32% 204,100 510,300 46,628.50 + 35% 204,100 204,100 510,300 45,210.00 + 35% 510,300 153,798.50 + 37% 510,300 510,300 152,380.00 + 37% Married filing jointly or Qualifying widow(er) - Married filing separatelySchedule Y-2 Schedule Y-1 If taxable of the If taxable income is: But not amount income is: But not Over- over- The tax is: over Over- over- The tax is: $ 0 $ 19,400 .. 10% $ 0 $ 0 $ 9,700 19,400 78,950 $ 1,940.00 + 12% 19,400 9,700 39,475 $ 970.00 + 12% 78,950 168,400 9,086.00 + 22% 78,950 39,475 84,200 4,543.00 + 22% 168,400 321,450 28,765.00 +24% 168,400 84,200 160,725 14,382.50 +24% 321,450 408,200 65,497.00 + 32% 321,450 160,725 204,100 32,748.50 + 32% 408,200 612,350 93,257.00 + 35% 408,200 204,100 306,175 46,628.50 + 35% 612,350 164,709.50 + 37% 612,350 306,175 82,354.75 + 37% 510,300 of the amount over- .........10% $ 0 9,700 39,475 84,200 160,725 204,100 306,175 of the amount over- ......... 10% $ 0 13,850 52,850 84,200 160,700 204,100 2019 Tax Rate Schedules Single-Schedule X Head of household-Schedule Z If taxable of the If taxable income is: But not amount income is: But not Over- over- The tax is: over- Over- over- The tax is: $ 0 $ 9,700 $ 0 $ 0 $ 13,850 ......... 10% 9,700 39,475 $ 970.00 + 12% 9,700 13,850 52,850 $ 1,385.00 + 12% 39,475 84,200 4,543.00 + 22% 39,475 52,850 84,200 6,065.00 + 22% 84,200 160,725 14,382.50 +24% 84,200 84,200 160,700 12,962.00 +24% 160,725 204,100 32,748.50 + 32% 160,725 160,700 204,100 31,322.00 + 32% 204,100 510,300 46,628.50 + 35% 204,100 204,100 510,300 45,210.00 + 35% 510,300 153,798.50 + 37% 510,300 510,300 152,380.00 + 37% Married filing jointly or Qualifying widow(er) - Married filing separatelySchedule Y-2 Schedule Y-1 If taxable of the If taxable income is: But not amount income is: But not Over- over- The tax is: over Over- over- The tax is: $ 0 $ 19,400 .. 10% $ 0 $ 0 $ 9,700 19,400 78,950 $ 1,940.00 + 12% 19,400 9,700 39,475 $ 970.00 + 12% 78,950 168,400 9,086.00 + 22% 78,950 39,475 84,200 4,543.00 + 22% 168,400 321,450 28,765.00 +24% 168,400 84,200 160,725 14,382.50 +24% 321,450 408,200 65,497.00 + 32% 321,450 160,725 204,100 32,748.50 + 32% 408,200 612,350 93,257.00 + 35% 408,200 204,100 306,175 46,628.50 + 35% 612,350 164,709.50 + 37% 612,350 306,175 82,354.75 + 37% 510,300 of the amount over- .........10% $ 0 9,700 39,475 84,200 160,725 204,100 306,175