Roberto (SSN 123-45-6789) and Lena Gomez, both engineers, and both 53 years old, file a joint return reporting AGI of $381,031. This amount includes $326,500 in wages, $38,051 in interest income, and $16,480 in nonqualified dividends. They have receipts for the following deductions.

Unreimbursed medical expenses $12,000

Unreimbursed employee job expenses (from Form 2106) $10,610

State income taxes $14,500

Real estate taxes on main home $8,000

Mortgage interest on main home $17,000

Investment interest expense $2,000

Investment fees and expenses $2,800

Tax preparation fees $500

Charitable contributions (all cash) $6,400

A. Prepare the Gomez’s Schedule A

B. Assuming Roberto and Lena claim their son as a dependent, compute Gomez’s taxable income