William (42) and Wendy (39) Johnston are married and want to file together. Their sons, Evan (17) and Larry (13), who are both high school students and single, lived with them all year. They are all U.S. citizens and have social security numbers valid for employment. William's wages were $52,495, Wendy's wages were $39,900, and they had no foreign or other income. Their 2019 earned income was less than their 2021 earned income. Evan's gross income was $6,900; Larry's was $350. Evan spent $5,000 towards his own support and saved the other $2,200. His total support paid by himself and his parents was $13,745. Larry saved all of his income.