Paul and Tina are age 66 and 62 respectfully. They file a joint return. They have itemized deductions totaling $15,000. They support their 24 year old son, Jed who goes to school on a full time basis. He earns $4,000 per year as a waiter at a restaurant. Paul and Tina also support a friend Janice who came to dinner one evening and never left. She does not earn any money. Wages ......... ........ $170,000 Interest from savings. 12,000 Interest on NYS qualified bonds ............ 7,000 Inheritance from Tina's Aunt Lucy............ 6,000 Child support from Tina's ex husband Sam.. 10,000 Prize from contest at church............. 1,000 Dividend from Lan Corp. stock ............ 2,000 What is Paul and Tina's gross income? What is Paul and Tina's adjusted gross income? What is Paul and Tina's standard deduction? What is Paul and Tina's tax liability