Simba and Zola are married but file separate returns. Simba received $80,000 of salary and $1,200 of taxable dividends on stock he purchased in his name

and paid from the salary that he earned since the marriage. Zola collected $900 in taxable interest on certificate of deposit that she inherited from her aunt. Com- pute Zolas gross income under two assumptions as to the state of residency of the couple. If an amount is zero, enter $0.

Idaho (Community Property State)

Dividends a.

Interest b.

Salary c.

South Carolina (Common Law State)

d.

e.

f.