Using the married filing jointly status and their income and expensestatement, calculate the 2014 tax liability for Shameka and Curtis Williams. First use the standarddeduction, and then use the following itemizeddeductions:

Income

Expenses

Earned income

$54,000.00

Home mortgage interest

$8,300.00

Interest income

1,700.00

Real estate and state income taxes

3,800.00

Miscellaneous deductions

800.00

The total gross income for 2014 is $55700 so assuming Shameka and Curtis are filingjointly, their exemption amount for the 2014 tax year is?