Jim and Pat are married and file jointly. In 2016, Jim earned a salary of $46,000. Pat is self-employed. Her gross business income was $49,000 and her business expenses totaled $24,000. Each contributed $5,000 to a deductible IRA. Their itemized deductions total $13,000. Compute Parts a, b, and c without regard to selfemployment tax.

a. Compute their gross income.

b. Compute their adjusted gross income.

c. Compute their taxable income assuming they have a dependent daughter.