Steve and Jennifer, a married couple, are filing their yearend income tax return. Steve's annual wage is 65,000 and Jennifer earns 85,000. Each of them earned 15,000 in interest income. steve owns a portfolio of stock and earned $10,000 in dividend income. Steve also some stocks held over 6 minths for a capital gain of $10,000.

a. If Steve files individual tax return, calculate his tax liability

b. If Jennifer files individual tax return, calculate her tax liability

c. If they file joint tax return calculate their tax liabilty