Compute the taxable income for 2018 under each of the following circumstances:

a. Jim is married and files a joint return. Jim and his wife have two dependent children. They have adjusted gross income of \(\$ 30,000\) and itemized deductions of \(\$ 23,700\).

b. Jim is single with no dependents. His adjusted gross income is \(\$ 50,000\) with itemized deductions of \(\$ 10,800\).

c. Jim is a full-time college student under 24 supported by his father. Jim earned \(\$ 2,600\) from a part-time job and had \(\$ 500\) of interest income. His itemized deductions were \(\$ 600\).

d. Jim is married but files separately and claims two dependent children. His adjusted gross income is \(\$ 65,000\) and he claims \(\$ 12,900\) of itemized deductions. Jim's wife also itemizes on her return.

e. Assume the same situation as in (d), but Jim's itemized deductions are only \(\$ 10,900\).