Max Wilson has Net Income for Tax Purposes of $$104,300,$ all of which

is rental income. His spouse has Net Income for Tax Purposes of

$$8,720.$ Their daughter is $13$ years old, lives with them, and has Net

Income for Tax Purposes of $$3,240.$ Their son is $24$ years old and,

because of a physical disability, continues to live with them. He has

no income of his own. His disability is not severe enough to qualify

for the disability tax credit.

what is the Required spousal amount