SSPO 2-17 Tom and Rachel are married and living together in California. Their income is as follows: Tom's salary Rachel's salary $40,000 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: S b. If Tom and Rachel lived in Texas, what should Rachel report as income? C