Manny is married with no children. He earns $20,000 as an electrician, and his wife, Sammy, earns $50,000 as a florist and owns her own flower shop. Sammys cost of goods sold is $10,000, and she has $5,000 of deductible business expenses. They have $17,000 in allowed itemized expenses. In addition, they file a joint marital return.

Calculate the following:

Gross Income:

Adjusted Gross Income:

Taxable income: (ignore the QBI deduction)

Total tax liability (ignore credits)