) Stan and Francine Smith, ages 68 & 61 respectively, filed a joint return this year. They provided all of the support for their 26-year-old daughter, Hayley, who is unemployed, not too bright, stuck-up, and had no gross income. Their 20-year-old son, Steve, was a full time student who has $4,439 of income from his part time job. Their 17-year-old son, Roger, is also a full-time student who had $1,354 of income from his part time job. None of the children are self-supporting. Hayley, Steve, and Roger lived with their parents all year. They also provided more than 50% of support to Stans childhood friend, Avery Bullock, age 62, who lives in his mothers home. Stan and Francine had combined gross income of $145,065 their deductions for adjusted gross income amounted to $17,426 and their total itemized deductions amounted to $28,003. Calculate the Smiths taxable income. 25 POINTS 2) Calculate the Smiths tax liability. 22 POINTS