SSP0 2-17

Tom and Rachel are married and living together in California. Their income is as follows:

Tom's salary	$40,000
Rachel's salary	30,000
Dividends (Tom's property)	5,000
Dividends (Rachel's property)	3,000
Interest (community property)	4,000
Total	$82,000

a. If Rachel files a separate tax return, she should report income of: $

b. If Tom and Rachel lived in Texas, what should Rachel report as income? $