Your new clients are a married couple, Simon and Kaylee Tam. Their social security numbers are 123-45-6789 and 987-65-4321, respectively. Simon is a doctor and Kaylee is a mechanic. Simon is 32 years old, Kaylee is 30 years old, and neither are blind. They have a six-year-old son, Cameron, whose social security number is 135-79-4680. All of the Tams are US citizens. No one in the Tam family are totally and permanently disabled, and they do not provide any support for anyone else. Their home address is 1996 Serenity Lane, Bloomington, IN 47403 on which they have a mortgage taken on June 15, 2021. In 2021, they sold their former home on Firefly Street and moved to Serenity Lane. They had purchased the home for $200,000 in 2017 and sold it for $550,000 in 2021. They used the home as their primary residence all four years. During the year, Simon won $5,000 at the $1 slot machines on their family's summer trip to Las Vegas. Simon estimates that he spent $2,000 in total. Kaylee also received an award of $1,000 from the Indiana Association of Mechanics for outstanding work. Kaylee tells you that her parents gave the Tams $10,000 as a gift. Kaylee used these funds to buy a City of Bloomington bond that paid $500 in interest. She did not receive any supporting documentation related to the bond.The Tams have provided the following supporting documents for your review. They are gathering the documentation for applicable deductions and will provide those to you next week. For now, your task is to calculate 2021 gross income for the Tams.