Simba and Zola are married but file separate returns. Simba received $61,600 of salary and $21,100 of taxable dividends on stock he purchased in his name and paid from the salary he earned since the marriage. Zola collected $3,700 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".

	Idaho (Community Property State)	South Carolina (Common Law State)
Dividends	$	$
Interest	$	$
Salary	$	$