LO$\mathrm{.}1$ Compute the taxable income for $2023$ in each of the following independent situations:

a$.$ Aaron and Michele, ages $40$ and $41,$ respectively, are married and file a joint return. In addition to four dependent children, they have AGI of $$125,000$ and itemized deductions of $$29,000.$

b$.$ Sybil, age $40,$ is single and supports her dependent parents who live with her, as well as her grandfather who is in a nursing home. She has AGI of $$80,000$ and itemized deductions of $$8,000.$

c$.$ Scott, age $49,$ is a surviving spouse. His household includes two unmarried stepsons who qualify as his dependents. He has AGI of $$76,800$ and itemized deductions of $$10,100.$

d$.$ Amelia, age $33,$ is an abandoned spouse who maintains a household for her three dependent children. She has AGI of $$58,000$ and itemized deductions of $$10,650.$

e$.$ Chang, age $42,$ is divorced but maintains the home in which he and Lei, his daughter, live. Lei is single and qualifies as Chang's dependent. Chang has AGI of $$65,400$ and itemized deductions of $$14,200.$

Note: Problems $28$ and $29$ can be solved by referring to Concept Summary $3\mathrm{.}1,$ Exhibits $3\mathrm{.}1$ through $3\mathrm{.}5,$ and the discussion under Deductions for Adjusted Gross Income in this chapter.