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This year Diane intends to file a married - joint return. Diane received $ 1 8 9 , 7 0 0 of salary and paid

This year Diane intends to file a married-joint return. Diane received $189,700 of salary and paid $8,350 of interest on loans used to pay qualified tuition costs for her dependent daughter, Deb. This year Diane has also paid moving expenses of $5,100 and $29,400 of alimony to her ex-spouse, Jack, who she divorced in 2013.
a. What is Diane's adjusted gross income?
b. Suppose that Diane also reported income of $12,850 from a half share of profits from a partnership. Dis regard any potential self-employment taxes on this income. What AGI would Diane repot under these circumstances?

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