Phoebe, a surviving spouse (Qualified Widower) taxpayer with two dependents, retired from the fire department during the year. She had the following items of income and expenses for 2016: Salary, prior to retirement $54,000; Interest income from Wells Fargo Bank $8,000; Interest income from State of California bonds $3,500; Pension (use a 62% exclusion ratio) $12,000; Qualified dividends from Intel $1,800; Income from illegal activities $3,850; Home mortgage interest paid $6,000; Non-qualified dividends $300; Alimony paid $4,250; Partnership income $2,700; Child support paid $7,000; Property taxes paid $8,500; Long-term capital loss ($4200). A. What is Phoebe's adjusted gross income for 2016? B. What is Phoebe's total tax for 2016?