This year Diane intends to file a married-joint return. Diane received $180,100 of salary and paid $8,950 of interest on loans used to pay qualified tuition costs for her dependent daughter, Deb. This year Diane has also paid moving expenses of $6,100 and $29,600 of alimony to her ex-spouse, Jack, who she divorced in 2012.

a. What is Diane's adjusted gross income?

Diane's AGI

b. Suppose that Diane also reported income of $10,100 from a half share of profits from a partnership. Disregard any potential self-employment taxes on this income. What AGI would Diane report under these circumstances?

Diane's AGI