Marc and Mikkel are married and file a joint tax return. Marc and Mikkel earned salaries this year of $66,100 and $24,600, respectively. In addition to their salaries, they received interest of $392 from municipal bonds and $1,550 from corporate bonds. Marc contributed $3,550 to a traditional individual retirement account, and Marc paid alimony to a prior spouse in the amount of $2,550 (under a divorce decree effective June 1, 2006). Marc and Mikkel have a 10-year-old adopted son, Mason, who lived with them throughout the entire year. Thus, Marc and Mikkel are allowed to claim a $2,000 child tax credit for Mason. Marc and Mikkel paid $8,100 of expenditures that qualify as itemized deductions, and they had a total