This year Jack intends to file a married-joint return with two dependents. Jack received $171,400 of salary and paid $8,550 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 $5,950 and $27,700 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 Jack's AGI is:

b.

Suppose that Jack also reported income of $13,150 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. Jack's AGI is :