Michael and Jan are married and file a joint return. They have two children, Karen and Nellie. Karen is a full-time student, and she just turned 22. Nellie is 13 years old. Karen lives in a dorm on campus during the school year, and her parents provide more than half her support. Michael and Jan also support Michael's younger brother, Roy. Roy is 27, works at a local ice cream shop (he made $6,000 in 2020), and he lives with them. The following information is known about Michael and Jan's income and deductions for 2020: Michael and Jan's deductions for AGI were $9,000 Michael and Jan has taxable income of $65,500 Michael received a gift of $5,500 Jan's stock appreciated $1,000 (she still owns the stock) in 2020 Michael and Jan have adjusted gross income (AGI) of $100,000 Michael and Jan have LTCG in the amount of $2,000 (this is included in AGI) Tax prepayments (withholdings) of $5,750 Given the information above, answer the following questions: a. How many dependents do Michael and Jan have? (blank 1) b. What is the amount of Michael and Jan's itemized deductions? (blank 2) c. What is the amount of Michael and Jan's tax liability for 2020? (blank 3) d. What is the amount of Michael and Jan's tax due or refund for 2020? (blank 4) e. What is Michael and Jan's marginal tax rate? (blank 5) f. What is Michael and Jan's effective tax rate? (blank 6)