What is the gross income and adjusted gross income?

1) Jack and Jill are married and have a six-year-old daughter. During the year, they sell one acre of land for $80,000. Three years ago, they paid $70,000 for two acres of land, which included the acre sold in the current year. Their other income and deductions are as follows: Jill's commissions Jack's salary Dividend income Interest income Traditional IRA contribution Alimony to Jill's former spouse Property taxes on principal residence Medical expenses (they do not have a FSA or HAS) State income taxes withheld on Jack's salary Estimated state income taxes on Jill's commission Federal income taxes withheld from Jack's salary Estimated Federal income taxes on Jill's commission Charitable donations $82,000. 46,000. 5,000. 8,000. 15,000. 13,000. 9,000. 11,580. 2,700. 4,100. 8,000. 16,400. 5,200.