This year Jack intends to file a married-joint return with two dependents.Jack received $171,800 of salary and paid $7,850 of interest on loans used to pay qualified tuition costs for his dependent daughter, Deb.This year Jack has also paid qualified moving expenses of $8,350 and $30,100 of alimony. (Do not round intermediate calculations.)

a.	What is Jack's adjusted gross income? Assume that Jack will opt to treat tax items in a manner to minimize his AGI.

b.	Suppose that Jack also reported income of $8,850 from a half share of profits from a partnership. Disregard any potential self-employment taxes on this income.What AGI would Jack report under these circumstances? Again, assume that Jack willopt to treat tax items in a manner to minimize his AGI.