This year Jack intends to file a married-joint return with two dependents. Jack received $175,600 of salary and paid $9,250 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 $5,050 and $25,900 of alimony.

(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 $5,600 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 will opt to treat tax items in a manner to minimize his AGI.