Randy and Sharon are married and have two dependent children. Their 2018 tax and other related information is as follows: Total salaries $160,000 Bank account interest income 3,500 City of Alta bond interest income 1,500 Value of employer provided medical insurance 12,500 Cancellation of debt income from XYZ Bank 5.500 Dividend income from ABC stock (Qualifed Div) 2,000 Loan from Randy's parents 5,000 Gift from Randy's parents 15,000 Share of Partnership Income 18,000 Total itemized deductions 17,000 1. What is their AGI for 2018? 2. What is their Taxable Income for 2018? 3. What is their Tax Liability for 2018