Simba and Zola are married but file separate returns. Simba received $$44,800$ of salary and $$32,300$ of taxable dividends on stock he

purchased in his name with the salary he earned since the marriage. Zola collected $$1,600$ in taxable interest on a certificate of deposit she

inherited from her aunt.

Compute Zola's gross income under two assumptions as to the state of residency of the couple.

If an amount is zero, enter $"0".$